Supplementary Provisions, Article 4, paragraph (3) — Income Tax Act

Supplementary Provisions, Article 4, paragraph (3)

第三項

The provisions of paragraph (3) of the preceding Article apply mutatis mutandis to compensation for periodic deposits or similar amounts that a Foreign Corporation is to be paid on or after April 1, 1988 and that correspond to a period specified by Cabinet Order as a calculation period that includes that date.

前条第三項の規定は、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給付補てん金等で同日を含む計算期間として政令で定める期間に対応するものについて準用する。

Cited by1

Supplementary Provisions, Article 4, paragraph (1)
Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Supplementary Benefits and Similar Amounts Received by a Foreign Corporation
“paragraph (3)”

Defined terms2

compensation for periodic deposits or similar amounts
給付補てん金等（きゅうふほてんきんとう）
In the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987), the supplementary benefits (給付補てん金), interest, profits or gains listed in Article 161, item (xi) of the Income Tax Act as that Act amended it, received by a foreign corporation (外国法人) on or after 1 April 1988 (for ordinary deposits and similar, a date a Cabinet Order (政令) sets), to which the amended rules apply.
第一項
Foreign Corporation
外国法人（がいこくほうじん）
A corporation other than a domestic corporation, that is, one whose head office or principal office is not in Japan; in Article 3, paragraph (4) of the supplementary provisions of the 2018 amending law (Act No. 7 of 2018) it means only such a corporation that on 31 December 2018 had something counting as a permanent establishment under the new rules but not under the old.
内国法人以外の法人
七

This version

as amended by Act Partially Amending the Financial Instruments and Exchange Act and the Payment Services Act (Act No. 64 of 2026)金融商品取引法及び資金決済に関する法律の一部を改正する法律

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/l/340AC0000000033/suppl-3621-96/art-4/par-3

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