Supplementary Provisions, Article 61Transitional Measures Concerning Special Provisions, etc. on Withholding at the Source, etc. for Dividends of Profits of Specific Purpose Companies
第六十一条（特定目的会社の利益の配当に係る源泉徴収等の特例等に関する経過措置）
The provisions of Article 9-6 of the New Act on Special Measures Concerning Taxation apply to dividends of profits prescribed in paragraph (1) of that Article of specific purpose companies prescribed in that paragraph that are paid on or after January 1, 2020.
新租税特別措置法第九条の六の規定は、令和二年一月一日以後に支払われる同条第一項に規定する特定目的会社の同項に規定する利益の配当について適用する。
The provisions of Article 9-6-2 of the New Act on Special Measures Concerning Taxation apply to dividends and similar income prescribed in paragraph (1) of that Article of investment corporations prescribed in that paragraph that are paid on or after January 1, 2020.
新租税特別措置法第九条の六の二の規定は、令和二年一月一日以後に支払われる同条第一項に規定する投資法人の同項に規定する配当等について適用する。
The provisions of Article 9-6-3 of the New Act on Special Measures Concerning Taxation apply to dividends of surplus of specified-purpose trusts that are paid on or after January 1, 2020.
新租税特別措置法第九条の六の三の規定は、令和二年一月一日以後に支払われる特定目的信託の剰余金の配当について適用する。
The provisions of Article 9-6-4 of the New Act on Special Measures Concerning Taxation apply to dividends of surplus of specified investment trusts prescribed in paragraph (1) of that Article that are paid on or after January 1, 2020.
新租税特別措置法第九条の六の四の規定は、令和二年一月一日以後に支払われる同条第一項に規定する特定投資信託の剰余金の配当について適用する。