Supplementary Provisions, Article 4Transitional Provisions Concerning the Imposition of Income Tax on Prize Money Received by Domestic Corporations
第四条（内国法人が支払を受ける賞金に対する所得税の課税に関する経過規定）
The provisions of Article 5, paragraph (3) (Tax Liability of Domestic Corporations), Article 7, paragraph (1), item (iv) (Scope of Taxable Income of Domestic Corporations), Article 174 (Tax Base for a Domestic Corporation's Income Taxes), Article 175 (Tax Rate for a Domestic Corporation's Income Taxes), Article 212, paragraph (3) (Obligation to Withhold Taxes from the Income of Domestic Corporations), and Article 213, paragraph (2) (Amount of Taxes Withheld from the Income of Domestic Corporations) of the new Act (limited to the parts concerning the prize money set forth in Article 174, item (v) of the new Act) apply to such prize money received on or after January 1, 1968.