Supplementary Provisions, Article 9Transitional Measures Concerning Domestic Source Income of Nonresidents Which Is Exempt from Withholding
第九条（源泉徴収を要しない非居住者の国内源泉所得に関する経過措置）
The provisions of Article 214 of the new Income Tax Act apply to domestic source income specified in the items of paragraph (1) of that Article which a person 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 person prescribed in Article 214, paragraph (1) of the former Income Tax Act was to be paid before that date.
新所得税法第二百十四条の規定は、同条第一項に規定する者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、旧所得税法第二百十四条第一項に規定する者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 person prescribed in Article 214, 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 214 of the new Income Tax Act apply to that domestic source income which the person is to be paid on or after that date while the certificate remains in effect, by deeming the person to have presented the certificate to the person making the payment as provided for in Article 214, paragraph (1) of the new Income Tax Act.
前項の規定にかかわらず、旧所得税法第二百十四条第一項に規定する者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、当該者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、当該者が当該証明書を新所得税法第二百十四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 214, paragraph (1) of the former Income Tax Act ceases to be effective if the person 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、旧所得税法第二百十四条第一項に規定する証明書は、同項に規定する者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。