1 article
Supplementary Provisions, Article 28Transitional Measures Concerning Special Provisions on Withholding Tax Rates, etc. for Dividends and Similar Income on Listed Shares, etc.
第二十八条(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 then in force continue to govern dividends and similar income prescribed in Article 9-3 of the Former Act on Special Measures Concerning Taxation that are to be received before January 1, 2016.
平成二十八年一月一日前に支払を受けるべき旧租税特別措置法第九条の三に規定す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.