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Supplementary Provisions, Article 27Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends, etc. on Listed Shares, etc.
第二十七条（上場株式等の配当等に係る源泉徴収税率等の特例に関する経過措置）
The provisions of Article 9-3 of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in item (i) of that Article that an individual is to receive on or after October 1, 2011, and the provisions then in force continue to govern dividends, etc. listed in Article 9-3, item (i) of the Former Act on Special Measures Concerning Taxation that an individual is to receive before that date.
新租税特別措置法第九条の三の規定は、個人が平成二十三年十月一日以後に支払を受けるべき同条第一号に掲げる配当等について適用し、個人が同日前に支払を受けるべき旧租税特別措置法第九条の三第一号に掲げる配当等については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.