Supplementary Provisions, Article 4, paragraph (2)
第二項
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to interest and similar income set forth in Article 161, item (iv) of the new Income Tax Act (excluding those pertaining to ordinary deposits and similar deposits) that a Foreign Corporation is to be paid on or after April 1, 1988 and that corresponds to a calculation period for interest and similar income that includes that date.
前条第二項の規定は、外国法人が昭和六十三年四月一日以後に支払を受けるべき新所得税法第百六十一条第四号に掲げる利子等（普通預金等に係るものを除く。）で同日を含む利子等の計算期間に対応するものについて準用する。