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Supplementary Provisions, Article 8Transitional Measures Concerning Withholding from Interest Income

第八条(利子所得に係る源泉徴収に関する経過措置)

The provisions of Article 2, paragraph (1) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income Received by a Domestic Corporation) of the Supplementary Provisions apply mutatis mutandis to the items specified by Cabinet Order prescribed in , the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the date specified by Cabinet Order prescribed in , and the provisions of Article 2, paragraph (3) of the Supplementary Provisions apply mutatis mutandis to the amount calculated as provided by Cabinet Order prescribed in , respectively.

附則第二条第一項(内国法人が支払を受ける利子等に対する所得税の課税に関する経過措置)の規定は、(利子所得に係る源泉徴収に関する経過措置)に規定する政令で定めるものについて、附則第二条第二項の規定は、に規定する政令で定める日について、附則第二条第三項の規定は、に規定する政令で定めるところにより計算した金額について、それぞれ準用する。

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