Supplementary Provisions, Article 23Transitional Measures Concerning Special Provisions on Taxation on Dividend Income, etc. from Listed Shares, etc.
第二十三条（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 (1) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. listed in item (i) of that paragraph that a resident or a nonresident having a permanent establishment referred to in that paragraph is to receive on or after October 1, 2023, and the provisions then in force continue to govern dividends, etc. listed in item (i) of that paragraph that a resident or a nonresident having a permanent establishment referred to in Article 8-4, paragraph (1) of the Act on Special Measures Concerning Taxation prior to the amendment by the provisions of Article 11 (hereinafter referred to as the "Former Act on Special Measures Concerning Taxation") is to receive before that date.
新租税特別措置法第八条の四第一項の規定は、同項の居住者又は恒久的施設を有する非居住者が令和五年十月一日以後に支払を受けるべき同項第一号に掲げる配当等について適用し、第十一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第一号に掲げる配当等については、なお従前の例による。
The provisions of Article 8-4, paragraphs (9) through (14) of the New Act on Special Measures Concerning Taxation apply to dividends, etc. referred to in paragraph (9) of that Article that a domestic corporation referred to in that paragraph is to pay on or after October 1, 2023.
新租税特別措置法第八条の四第九項から第十四項までの規定は、同条第九項の内国法人が令和五年十月一日以後に支払うべき同項の配当等について適用する。