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Article 225, paragraph (1), item (xiv)

十四

a payer prescribed in the preceding Article paying, in Japan, a consideration for the transfer of gold bullion and similar items prescribed in that Article to a Resident or to a Nonresident with a permanent establishment.

居住者又は恒久的施設を有する非居住者に対し国内において前条に規定する金地金等の譲渡の対価の支払をする同条に規定する支払者

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