1 article
Supplementary Provisions, Article 52Transitional Measures Concerning Tax Exemption for Dividend Income from Small Amounts of Listed Shares, etc. in Tax-Exempt Accounts
第五十二条（非課税口座内の少額上場株式等に係る配当所得の非課税に関する経過措置）
The provisions of Article 9-8 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. in a tax-exempt account prescribed in that Article that are to be received on or after January 1, 2014.
新租税特別措置法第九条の八の規定は、平成二十六年一月一日以後に支払を受けるべき同条に規定する非課税口座内上場株式等の配当等について適用する。
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