Supplementary Provisions, Article 4Transitional Measures Concerning Taxable Income of Nonresidents without a Permanent Establishment
第四条(恒久的施設を有しない非居住者の課税所得に関する経過措置)
The provisions of Article 291, items (iii) and (v) (Taxable Income of Nonresidents without a Permanent Establishment) of the New Order apply to income from a transfer of Securities, or shares, equity interests or rights, prescribed in those provisions that is made on or after the Effective Date, and the provisions then in force continue to govern income from a transfer of Securities, or shares, equity interests or rights, made before the Effective Date.
新令第二百九十一条第三号及び第五号(恒久的施設を有しない非居住者の課税所得)の規定は、施行日以後に行うこれらの規定に規定する有価証券又は株式若しくは出資若しくは権利の譲渡による所得について適用し、施行日前に行つた有価証券又は株式若しくは出資若しくは権利の譲渡による所得については、なお従前の例による。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 329 of 1987.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Cabinet Order No. 329 of 1987, the amending Cabinet Order these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)