Supplementary Provisions, Article 24Transitional Measures Concerning Separate Taxation on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc.
第二十四条（私募公社債等運用投資信託等の収益の分配に係る配当所得の分離課税等に関する経過措置）
The provisions then in force continue to govern dividends, etc. pertaining to distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in Article 8-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident or a nonresident having a permanent establishment in Japan referred to in paragraph (1) of that Article, or a nonresident, domestic corporation or foreign corporation referred to in paragraph (3) of that Article, is to receive before January 1, 2016.
旧租税特別措置法第八条の二第一項の居住者若しくは国内に恒久的施設を有する非居住者又は同条第三項の非居住者、内国法人若しくは外国法人が平成二十八年一月一日前に支払を受けるべき同条第一項に規定する私募公社債等運用投資信託等の収益の分配に係る配当等については、なお従前の例による。