Supplementary Provisions, Article 61Transitional Measures Concerning Separate Taxation, etc. of Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan
第六十一条（国外で発行された投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置）
The provisions of Article 8-3 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on foreign investment trusts, etc. prescribed in paragraph (2) of that Article for which the delivery prescribed in that paragraph is to be received on or after the effective date of the Trust Act, and the provisions then in force continue to govern dividends and similar income on foreign investment trusts, etc. prescribed in Article 8-3, paragraph (2) of the Former Act on Special Measures Concerning Taxation for which the delivery prescribed in that paragraph is to be received before the effective date of the Trust Act.
新租税特別措置法第八条の三の規定は、信託法施行日以後に同条第二項に規定する交付を受けるべき同項に規定する国外投資信託等の配当等について適用し、信託法施行日前に旧租税特別措置法第八条の三第二項に規定する交付を受けるべき同項に規定する国外投資信託等の配当等については、なお従前の例による。