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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.