Supplementary Provisions, Article 57Transitional Measures Concerning Separate Taxation, etc. on Dividend Income from Distributions of Proceeds of Privately Placed Bond-Based Investment Trusts, etc.
第五十七条（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, paragraph (5) 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 resident or a nonresident who has a permanent establishment referred to in paragraph (5) of that Article is to receive on or after January 1, 2020.
新租税特別措置法第八条の二第五項の規定は、同項の居住者又は恒久的施設を有する非居住者が令和二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。