Supplementary Provisions, Article 97Transitional Measures Concerning Special Provisions on Taxation of Investment Corporations
第九十七条（投資法人に係る課税の特例に関する経過措置）
The provisions of Article 67-15, paragraph (7) of the New Act on Special Measures Concerning Taxation apply to the amount of dividends and similar income prescribed in that paragraph received by a corporation that is dissolved on or after October 1, 2010, and the provisions then in force continue to govern the amount of dividends and similar income prescribed in Article 67-15, paragraph (7) of the Former Act on Special Measures Concerning Taxation received by a corporation that was dissolved before that date.
新租税特別措置法第六十七条の十五第七項の規定は、平成二十二年十月一日以後に解散する法人が支払を受ける同項に規定する配当等の額について適用し、同日前に解散した法人が支払を受けた旧租税特別措置法第六十七条の十五第七項に規定する配当等の額については、なお従前の例による。