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Supplementary Provisions, Article 7Transitional Provisions Concerning the Locality for Paying Taxes

第七条(納税地に関する経過規定)

Article 17 (Locality for Paying Over Withholding Tax) and Article 18, paragraph (2) (Designation of Locality for Paying Over Taxes) of the new Act apply to income tax on payments prescribed in those provisions which are made on or after the effective date, and the provisions then in force continue to govern income tax on payments made before that date.

新法第十七条源泉徴収に係る所得税の納税地)及び第十八条第二項(納税地の指定)の規定は、施行日以後のこれらの規定に規定する支払に係る所得税について適用し、同日前の支払に係る所得税については、なお従前の例による。

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