Supplementary Provisions, Article 46Transitional Measures Concerning Special Provisions on Calculation of Income and Withholding at the Source, etc. for Dividends and Similar Income in a Withholding-Selected Account
第四十六条（源泉徴収選択口座内配当等に係る所得計算及び源泉徴収等の特例に関する経過措置）
The provisions of Article 37-11-6 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income in a withholding-selected account prescribed in paragraph (1) of that Article that the resident or nonresident who has a permanent establishment in Japan referred to in that paragraph receives from the financial instruments business operator, etc. referred to in that paragraph on or after January 1, 2010.
新租税特別措置法第三十七条の十一の六の規定は、同条第一項の居住者又は国内に恒久的施設を有する非居住者が平成二十二年一月一日以後に同項の金融商品取引業者等から交付を受ける同項に規定する源泉徴収選択口座内配当等について適用する。
Special provisions concerning the submission, during the period from January 1, 2010 to December 31 of that year, of the written notification of commencement of acceptance of dividends and similar income in a withholding-selected account prescribed in Article 37-11-6, paragraph (2) of the New Act on Special Measures Concerning Taxation are specified by Cabinet Order.
平成二十二年一月一日から同年十二月三十一日までの間における新租税特別措置法第三十七条の十一の六第二項に規定する源泉徴収選択口座内配当等受入開始届出書の提出に関する特例は、政令で定める。