Supplementary Provisions, Article 58Transitional Measures Concerning Special Provisions on Taxation on Dividend Income, etc. on Listed Shares, etc.
第五十八条（上場株式等に係る配当所得等の課税の特例に関する経過措置）
The provisions of Article 8-4, paragraph (3), item (iv) of the New Act on Special Measures Concerning Taxation apply to dividends and similar income on listed shares, etc. prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive on or after January 1, 2020, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 15 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") that a resident or a nonresident who has a permanent establishment referred to in that paragraph is to receive before that date.
新租税特別措置法第八条の四第三項第四号の規定は、同条第一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項に規定する上場株式等の配当等について適用し、第十五条の規定による改正前の租税特別措置法（以下「旧租税特別措置法」という。）第八条の四第一項の居住者又は恒久的施設を有する非居住者が同日前に支払を受けるべき同項に規定する上場株式等の配当等については、なお従前の例による。