Supplementary Provisions, Article 12Transitional Measures for Domestic Source Income, etc.
第十二条(国内源泉所得等に関する経過措置)
With regard to the application of Article 161 (Domestic Source Income) of the 2014 Former Income Tax Act, which is to remain in force pursuant to the provisions of Article 10, paragraph (2) (Transitional Measures for Domestic Source Income, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Articles 279 through 288 (Income Arising from Business Conducted in Japan, etc.) of the Former Order remain in force.
平成二十六年改正法附則第十条第二項(国内源泉所得等に関する経過措置)の規定によりなおその効力を有するものとされる平成二十六年旧所得税法第百六十一条(国内源泉所得)の規定の適用については、旧令第二百七十九条から第二百八十八条まで(国内において行なう事業から生ずる所得等)の規定は、なおその効力を有する。
2014 Amendment Actmachine translation
「平成二十六年改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
2014 Former Income Tax Actmachine translation
「平成二十六年旧所得税法」
In the supplementary provisions (附則) of Cabinet Order No. 141 of 2015, short name for the Income Tax Act as it stood before Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) amended it, whose Article 7, paragraph (1) stays in effect under Article 3, paragraph (4) of that Act's supplementary provisions.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 141 of 2015 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)