1 article
Supplementary Provisions, Article 23Transitional Provisions Concerning Income Tax under Separate Taxation of Nonresidents and Income Tax on Foreign Corporations
第二十三条（非居住者に対する分離課税に係る所得税及び外国法人に係る所得税に関する経過規定）
Article 169 (Income Tax Base for Separate Taxation) and Article 178 (Tax Base for a Foreign Corporation's Income Taxes) of the new Act apply to domestic source income prescribed in those provisions which a Nonresident or Foreign Corporation is to receive on or after the effective date, and the provisions then in force continue to govern such domestic source income which is to be received before that date.