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Supplementary Provisions, Article 7Transitional Measures Concerning the Imposition of Income Taxes on Margin Profits Paid to Domestic Corporations
第七条（内国法人が支払を受ける差益に対する所得税の課税に関する経過措置）
The provisions of Article 174, item (vii) of the new Income Tax Act apply to margin profits set forth in that item which are to be paid on or after January 1, 2006 on Deposits and Savings prescribed in that item that are placed on or after that date.
新所得税法第百七十四条第七号の規定は、平成十八年一月一日以後に預入をする同号に規定する預貯金で同日以後に支払を受けるべき同号に掲げる差益について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.