1 article
Supplementary Provisions, Article 5Transitional Measures Concerning Interest on Liabilities, etc. Corresponding to Net Assets to Be Attributed to a Foreign Office or Similar Establishment
第五条（国外事業所等に帰せられるべき純資産に対応する負債の利子等に関する経過措置）
The provisions of Article 221-4, paragraph (8) and Article 222-2, paragraph (4) of the New Order apply to income tax for tax year 2022 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2021 and earlier years.
新令第二百二十一条の四第八項及び第二百二十二条の二第四項の規定は、令和四年分以後の所得税について適用し、令和三年分以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 113 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)