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Supplementary Provisions, Article 5, paragraph (1)

第一項

The provisions then in force continue to govern remuneration or fees set forth in Article 174, item (x) of the former Income Tax Act which a Domestic Corporation was to be paid before the effective date.

施行日前に内国法人が支払を受けるべき旧所得税法第百七十四条第十号に掲げる報酬又は料金については、なお従前の例による。

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