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Supplementary Provisions, Article 5Transitional Measures Concerning Dividend Income for Which No Final Return Is Required

第五条(確定申告を要しない配当所得に関する経過措置)

The provisions then in force continue to govern dividends, etc. prescribed in of the Former Act that were to be received before the Effective Date.

施行日前に支払を受けるべきに規定する配当等については、なお従前の例による。

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