Supplementary Provisions, Article 99Transitional Measures Concerning Special Provisions, etc. on Taxation of Specific Purpose Companies
第九十九条（特定目的会社に係る課税の特例等に関する経過措置）
The provisions then in force continue to govern the amount of dividends of profits referred to in Article 67-14, paragraph (4) of the Former Act on Special Measures Concerning Taxation of specific purpose companies referred to in that paragraph that were paid before January 1, 2020.
令和二年一月一日前に支払われた旧租税特別措置法第六十七条の十四第四項の特定目的会社の同項の利益の配当の額については、なお従前の例による。
The provisions then in force continue to govern the amount of dividends, etc. referred to in Article 67-15, paragraph (4) of the Former Act on Special Measures Concerning Taxation of investment corporations referred to in that paragraph that were paid before January 1, 2020.
令和二年一月一日前に支払われた旧租税特別措置法第六十七条の十五第四項の投資法人の同項の配当等の額については、なお従前の例による。