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Article 327Scope of Silent Partnership Agreements, etc.

第三百二十七条(匿名組合契約等の範囲)

The agreements specified by Cabinet Order prescribed in Article 210 (Obligation to Withhold Taxes) of the Act are to be the agreements prescribed in Article 288 (Scope of Agreements Equivalent to a Silent Partnership Agreement).

法第二百十条(源泉徴収義務)に規定する政令で定める契約は、第二百八十八条(匿名組合契約に準ずる契約の範囲)に規定する契約とする。

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