Supplementary Provisions, Article 126Transitional Measures Accompanying the Partial Amendment of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake
第百二十六条（東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法の一部改正に伴う経過措置）
The provisions of Article 28, paragraphs (2) through (4), paragraph (6) and paragraph (10) of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake as amended by the provisions of Article 19 (referred to as "the New Special Measures Act" in the following paragraph) apply to dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the New Act on Special Measures Concerning Taxation that are paid on or after January 1, 2020 to an individual, or a domestic corporation or foreign corporation, referred to in that paragraph, and the provisions then in force continue to govern dividends and similar income on listed shares, etc. prescribed in Article 9-3-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that were paid before that date to an individual, or a domestic corporation or foreign corporation, referred to in that paragraph.
第十九条の規定による改正後の東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法（次項において「新特別措置法」という。）第二十八条第二項から第四項まで、第六項及び第十項の規定は、新租税特別措置法第九条の三の二第一項の個人又は内国法人若しくは外国法人に対して令和二年一月一日以後に支払われる同項に規定する上場株式等の配当等について適用し、旧租税特別措置法第九条の三の二第一項の個人又は内国法人若しくは外国法人に対して同日前に支払われた同項に規定する上場株式等の配当等については、なお従前の例による。
The provisions of Article 60 of the New Special Measures Act apply to an amended return relating to a return of special corporation tax for reconstruction for a taxable business year of a foreign corporation which the foreign corporation files on or after the Effective Date.
新特別措置法第六十条の規定は、外国法人の課税事業年度の復興特別法人税申告書に係る修正申告書で外国法人が施行日以後に提出するものについて適用する。
The provisions then in force continue to govern the signature and seal under the provisions of Article 151, paragraphs (1) through (4) of the Former Corporation Tax Act as applied mutatis mutandis pursuant to Article 60 of the Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake prior to the amendment by the provisions of Article 19, with regard to a return of special corporation tax for reconstruction for a taxable business year of a corporation that ended before the Effective Date (excluding one filed on or after April 1, 2021) and an amended return relating to that return which the corporation filed before the Effective Date.
法人の施行日前に終了した課税事業年度の復興特別法人税申告書（令和三年四月一日以後に提出するものを除く。）及び当該申告書に係る修正申告書で法人が施行日前に提出したものに係る第十九条の規定による改正前の東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法第六十条において準用する旧法人税法第百五十一条第一項から第四項までの規定による自署及び押印については、なお従前の例による。