Supplementary Provisions, Article 47Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc.
第四十七条（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 of Article 8-2, paragraphs (2) and (3) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. from distributions of proceeds of privately placed bond-based investment trusts, etc. prescribed in paragraph (1) of that Article that a nonresident with a permanent establishment prescribed in those provisions is to receive on or after January 1, 2017.
新租税特別措置法第八条の二第二項及び第三項の規定は、これらの規定に規定する恒久的施設を有する非居住者が平成二十九年一月一日以後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適用する。
With regard to dividends, etc. from 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 nonresident referred to in paragraph (2) or (3) of that Article is to receive on or before December 31, 2016, the provisions of paragraphs (2) and (3) of that Article remain in force. In this case, the term "Income Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Income Tax Act prior to the amendment by the provisions of Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the 'Former Income Tax Act' in the following paragraph)", the term "Income Tax Act" in paragraph (3) of that Article with "Former Income Tax Act", and the phrase "that Act" with "the Income Tax Act".