Supplementary Provisions, Article 25Transitional Measures Concerning Separate Taxation on Dividend Income from Distributions of Proceeds of Investment Trusts, etc. Issued Outside Japan
第二十五条（国外で発行された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 and similar income from foreign privately placed bond-based investment trusts, etc. prescribed in Article 8-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation and dividends and similar income from foreign investment trusts, etc. prescribed in paragraph (2) of that Article that a resident referred to in paragraph (1) of that Article or a domestic corporation referred to in paragraph (2) of that Article is to receive before January 1, 2016.
旧租税特別措置法第八条の三第一項の居住者又は同条第二項の内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国外私募公社債等運用投資信託等の配当等及び同条第二項に規定する国外投資信託等の配当等については、なお従前の例による。