Supplementary Provisions, Article 5Transitional Measures Concerning Nontaxable Foreign Corporations
第五条(非課税外国法人に関する経過措置)
With regard to the application of Article 11 (Nontaxability of Public Corporations and Charitable Trusts) of the Former Act, which remains in force pursuant to the provisions of Article 2 (Transitional Measures Concerning Nontaxable Foreign Corporations) of the Supplementary Provisions of the Amending Act, the provisions of Articles 51 through 51-3 (Amounts, etc. of Interest, etc. on public and corporate bonds, etc. for the Period for Which a Public Corporation, etc. Continued to Hold Them) of the Order for Enforcement of the Income Tax Act prior to amendment (hereinafter referred to as the "Former Order") remain in force.
改正法附則第二条(非課税外国法人に関する経過措置)の規定によりなおその効力を有するものとされる旧法第十一条(公共法人等及び公益信託等に係る非課税)の規定の適用については、改正前の所得税法施行令(以下「旧令」という。)第五十一条から第五十一条の三まで(公社債等の利子等のうち公共法人等が引き続き有していた期間の金額等)の規定は、なおその効力を有する。
Amending Actmachine translation
「改正法」
In the supplementary provisions (附則) of Cabinet Order No. 155 of 2008, short name for the 2008 Act partially amending the Income Tax Act and other laws (Act No. 23 of 2008).
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of Cabinet Order No. 155 of 2008, the Income Tax Act as it stood before Article 1 of the 2008 Act partially amending the Income Tax Act and other laws (Act No. 23 of 2008) amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 155 of 2008 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)