Supplementary Provisions, Article 4Transitional Measures for Dividend Income
第四条（配当所得に関する経過措置）
Except for those specified in the following paragraph, the provisions of Article 24 of the New Income Tax Act apply to dividends, etc. prescribed in paragraph (1) of that Article for which the record date for the payment of those dividends, etc. is on or after the date specified in Article 1, item (vi) of the Supplementary Provisions (hereinafter referred to as the "effective date of the Companies Act"), and the provisions then in force continue to govern dividends, etc. prescribed in Article 24, paragraph (1) of the Former Income Tax Act for which the record date for the payment of those dividends, etc. is before the effective date of the Companies Act.
新所得税法第二十四条の規定は、次項に定めるものを除き、同条第一項に規定する配当等で当該配当等の支払に係る基準日が附則第一条第六号に定める日（以下「会社法施行日」という。）以後であるものについて適用し、旧所得税法第二十四条第一項に規定する配当等で当該配当等の支払に係る基準日が会社法施行日前であるものについては、なお従前の例による。
The provisions of Article 24 of the New Income Tax Act apply to dividends, etc. prescribed in paragraph (1) of that Article that are made by a resolution under Article 454, paragraph (1) or (5) of the Companies Act, or by a resolution of the board of directors in the case where the articles of incorporation provide as prescribed in Article 459, paragraph (1) of that Act, even if the record date for the payment of those dividends, etc. is before the effective date of the Companies Act.
会社法第四百五十四条第一項若しくは第五項の決議又は同法第四百五十九条第一項の規定による定款の定めがある場合における取締役会の決議による新所得税法第二十四条第一項に規定する配当等については、当該配当等の支払に係る基準日が会社法施行日前であるものであっても、同条の規定を適用する。