Supplementary Provisions, Article 4Transitional Measures Concerning Special Provisions on Taxation of Domestic Source Income Received by Foreign Corporations With a Permanent Establishment in Japan
第四条（国内に恒久的施設を有する外国法人の受ける国内源泉所得に係る課税の特例に関する経過措置）
The provisions of Article 180 of the new Income Tax Act apply to domestic source income specified in the items of paragraph (1) of that Article which a corporation prescribed in that paragraph is to be paid on or after July 1, 2004, and the provisions then in force continue to govern domestic source income specified in the items of that paragraph which a corporation prescribed in Article 180, paragraph (1) of the former Income Tax Act was to be paid before that date.
新所得税法第百八十条の規定は、同条第一項に規定する法人が平成十六年七月一日以後に支払を受けるべき同項各号に定める国内源泉所得について適用し、旧所得税法第百八十条第一項に規定する法人が同日前に支払を受けるべき同項各号に定める国内源泉所得については、なお従前の例による。
Notwithstanding the provisions of the preceding paragraph, if a corporation prescribed in Article 180, paragraph (1) of the former Income Tax Act has, before July 1, 2004, submitted the certificate prescribed in that paragraph, as provided for in that paragraph, to the person paying domestic source income specified in the items of that paragraph, the provisions of Article 180 of the new Income Tax Act apply to that domestic source income which the corporation is to be paid on or after that date while the certificate remains in effect, by deeming the corporation to have presented the certificate to the person making the payment as provided for in Article 180, paragraph (1) of the new Income Tax Act.
前項の規定にかかわらず、旧所得税法第百八十条第一項に規定する法人が平成十六年七月一日前に同項に規定する証明書を同項の定めるところにより同項各号に定める国内源泉所得の支払をする者に提出した場合には、当該法人が同日以後その証明書が効力を有している間に支払を受けるべき当該国内源泉所得については、当該法人が当該証明書を新所得税法第百八十条第一項の定めるところにより当該支払をする者に提示したものとみなして、同条の規定を適用する。
Notwithstanding the provisions of paragraph (1), the certificate prescribed in Article 180, paragraph (1) of the former Income Tax Act ceases to be effective if the corporation prescribed in that paragraph has not submitted it, before July 1, 2004, to the person paying domestic source income specified in the items of that paragraph.
第一項の規定にかかわらず、旧所得税法第百八十条第一項に規定する証明書は、同項に規定する法人が平成十六年七月一日前に同項各号に定める国内源泉所得の支払をする者に提出しなかった場合には、その効力を失う。
The provisions of Article 180, paragraph (1) of the new Income Tax Act (limited to the part concerning item (i)) apply to domestic source income specified in item (i) of that paragraph which a corporation prescribed in that paragraph is to be paid on or after the date specified in Article 1, item (v) of the Supplementary Provisions, and the provisions then in force continue to govern domestic source income specified in item (i) of that paragraph which a corporation prescribed in Article 180, paragraph (1) of the former Income Tax Act was to be paid before that date.
新所得税法第百八十条第一項（第一号に係る部分に限る。）の規定は、同項に規定する法人が附則第一条第五号に定める日以後に支払を受けるべき同項第一号に定める国内源泉所得について適用し、旧所得税法第百八十条第一項に規定する法人が同日前に支払を受けるべき同項第一号に定める国内源泉所得については、なお従前の例による。