Supplementary Provisions, Article 21Transitional Measures Concerning Special Provisions on Withholding at the Source for Distributions of Proceeds Received by Securities Companies, etc. That Have Purchased Beneficiary Certificates of Publicly Offered Securities Investment Trusts for Shares and Similar Interests
第二十一条（公募株式等証券投資信託の受益証券を買い取った証券業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置）
The provisions of Article 9-5 of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation of a publicly offered securities investment trust for shares and similar interests prescribed in paragraph (1) of that Article pertaining to its beneficiary certificates that a securities company, etc. prescribed in that paragraph purchases on or after the Effective Date.
新租税特別措置法第九条の五の規定は、同条第一項に規定する証券業者等が施行日以後に買い取る同項に規定する公募株式等証券投資信託の受益証券に係る当該公募株式等証券投資信託の終了又は一部の解約について適用する。