Supplementary Provisions, Article 60Transitional Measures Concerning Special Provisions on Withholding Obligation, etc. for Dividends and Similar Income on Listed Shares, etc.
第六十条（上場株式等の配当等に係る源泉徴収義務等の特例に関する経過措置）
The provisions of Article 9-3-2, paragraphs (1), (3) and (5) through (7) 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 are paid on or after January 1, 2020 to an individual, domestic corporation or foreign corporation referred to in that paragraph, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were paid before that date to an individual, domestic corporation or foreign corporation referred to in that paragraph.
新租税特別措置法第九条の三の二第一項、第三項及び第五項から第七項までの規定は、同条第一項の個人又は内国法人若しくは外国法人に対して令和二年一月一日以後に支払われる同項に規定する上場株式等の配当等について適用し、旧租税特別措置法第九条の三の二第一項の個人又は内国法人若しくは外国法人に対して同日前に支払われた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。