Supplementary Provisions, Article 3Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Foreign Corporation
第三条（外国法人が支払を受ける利子等又は給付補てん金等に対する所得税の課税に関する経過措置）
The provisions of paragraph (1) of the preceding Article apply mutatis mutandis to the items specified by Cabinet Order prescribed in Article 4, paragraph (1) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Foreign Corporation) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the date specified by Cabinet Order prescribed in Article 4, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, and the provisions of paragraph (4) of the preceding Article apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 4, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act, respectively.
Income Tax Act Amendment Actmachine translation
「所得税法等改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987).
Short name set inSupplementary Provisions, Article 2, paragraph (1)