Supplementary Provisions, Article 13Transitional Measures Concerning the Method of Taxation of Nonresidents, etc.
第十三条（非居住者に対する課税の方法等に関する経過措置）
With regard to the application of Article 164, paragraph (1) (How Nonresidents Are Taxed) and Article 165 (Calculation of the Tax Base and Amount of Income Taxes Imposed on Aggregate Income) of the 2014 Former Income Tax Act, which are to remain in force pursuant to the provisions of Article 11, paragraph (2) (Transitional Measures Concerning the Method of Taxation of Nonresidents, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Articles 289 through 292 (Branches and Other Fixed Places of Business of a Nonresident, etc.) of the Former Order remain in force.
平成二十六年改正法附則第十一条第二項（非居住者に対する課税の方法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百六十四条第一項（非居住者に対する課税の方法）及び第百六十五条（総合課税に係る所得税の課税標準、税額等の計算）の規定の適用については、旧令第二百八十九条から第二百九十二条まで（非居住者の有する支店その他事業を行なう一定の場所等）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)