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Supplementary Provisions, Article 4, paragraph (1)

第一項

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.

新法第五条第三項内国法人の納税義務)、第七条第一項第四号(内国法人に係る課税所得の範囲)、第百七十四条(内国法人に係る所得税の課税標準)、第百七十五条(内国法人に係る所得税の税率)、第二百十二条第三項(内国法人の所得に係る源泉徴収義務)及び第二百十三条第二項(内国法人の所得に係る源泉徴収税額)(新法第百七十四条第五号に掲げる賞金に係る部分に限る。)の規定は、昭和四十三年一月一日以後に支払を受ける当該賞金について適用する。

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