Supplementary Provisions, Article 4, paragraph (3)
第三項
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。