Supplementary Provisions, Article 10Transitional Measures Concerning Withholding on the Income of Nonresidents or Corporations

The provisions of Article 2, paragraph (1) of the Supplementary Provisions (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by Domestic Corporations) apply mutatis mutandis to what is specified by Cabinet Order prescribed in Article 23, paragraph (1) (Transitional Measures Concerning Withholding on the Income of Nonresidents or Corporations) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the date specified by Cabinet Order prescribed in Article 23, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (3) of the Supplementary Provisions apply mutatis mutandis to the amount calculated as specified by Cabinet Order prescribed in Article 23, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, and the provisions of Article 2, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 23, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act, respectively.