Supplementary Provisions, Article 22Transitional Measures Concerning Special Provisions on Taxation on Dividend Income from Listed Shares, etc.
第二十二条（上場株式等に係る配当所得の課税の特例に関する経過措置）
The provisions of Article 8-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to listed share dividends, etc. prescribed in that paragraph that are paid on or after the Effective Date, and the provisions then in force continue to govern listed share dividends, etc. prescribed in Article 8-4, paragraph (4) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 5 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation" up to Article 68 of the Supplementary Provisions) that were paid before the Effective Date.
新租税特別措置法第八条の四第四項の規定は、施行日以後に支払う同項に規定する上場株式配当等について適用し、施行日前に支払った第五条の規定による改正前の租税特別措置法（以下附則第六十八条までにおいて「旧租税特別措置法」という。）第八条の四第四項に規定する上場株式配当等については、なお従前の例による。