Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on Withholding at the Source for Distributions of Proceeds Received by a Financial Instruments Business Operator, etc. That Has Purchased Beneficial Interests in a Publicly Offered Securities Investment Trust for Shares and Similar Interests
第二十四条（公募株式等証券投資信託の受益権を買い取った金融商品取引業者等が支払を受ける収益の分配に係る源泉徴収の特例に関する経過措置）
The provisions of Article 9-5, paragraph (3) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (3) of that Article, of the matters to be stated in the return referred to in paragraph (2) of that Article, made on or after the Effective Date to the payer prescribed in paragraph (2) of that Article.
新租税特別措置法第九条の五第三項の規定は、施行日以後に同条第二項に規定する支払者に対して行う同条第三項に規定する電磁的方法による同条第二項の申告書に記載すべき事項の提供について適用する。