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Supplementary Provisions, Article 1, paragraph (1), item (vii), (a)

in Article 1, the provision amending the table of contents of the Income Tax Act, the provision adding two items after Article 2, paragraph (1), item (viii) of that Act (limited to the part concerning item (viii)-3), the provision amending item (xi) of that paragraph (excluding the part changing "paragraph (28) of that Article" to "paragraph (22) of that Article"), the provision amending item (xv) of that paragraph (excluding the part changing "Article 2, paragraph (21)" to "Article 2, paragraph (14)"), the provision amending item (xv)-3 of that paragraph (excluding the part changing "beneficiary certificates" to "beneficial interests", "Securities and Exchange Act" to "Financial Instruments and Exchange Act" and "solicitation" to "solicitation for acquisition"), the provision adding one item after item (xv)-4 of that paragraph, the provision amending Article 5 of that Act, the provision adding one Chapter after Part I, Chapter II of that Act, the provision amending Article 7, paragraph (1), item (v) of that Act, the provision amending Article 10, paragraph (1), item (iii) of that Act, the provision amending Article 11 of that Act (excluding the part changing "beneficiary certificates" to "beneficial interests" in paragraph (1) of that Article), the provision amending Article 13 of that Act, the provision amending Article 14, paragraph (1) of that Act, the provision amending Article 17 of that Act, the provision amending Article 24, paragraph (1) of that Act, the provision amending Article 25, paragraph (1), item (i) of that Act, the provision amending item (ii) of that paragraph, the provision amending item (iii) of that paragraph, the provision amending Article 36, paragraph (3) of that Act, the provision renumbering Subsection 8 as Subsection 10 and adding two Subsections after Subsection 7 in Part II, Chapter II, Section 2 of that Act (excluding the part concerning Subsection 8), the provision amending Article 78, paragraph (3) of that Act, the provision amending Article 92 of that Act, the provision amending Article 157, paragraph (4) of that Act (limited to the part adding "(including a trust merger related to a Trust Subject to Corporate Taxation)" after "merger" and "(including a trust split related to a Trust Subject to Corporate Taxation)" after "split"), the provision amending Article 161, item (v), (b) of that Act, the provision amending Article 169, item (ii) of that Act, the provision amending Article 176 of that Act (excluding the part changing "or contributions" to ", contributions, or rights based on silent partnership contracts", and the part changing "interest, etc. prescribed in Article 23, paragraph (1) (Interest Income) or dividends, etc. prescribed in Article 24, paragraph (1) (Dividend Income)" to "interest, etc., dividends, etc. or distributions of profits set forth in Article 174, item (ix) (Tax Base of Income Tax for Domestic Corporations)" and "or dividends, etc." to ", dividends, etc. or distributions of profits" in paragraph (1) of that Article), the provision amending Article 180, paragraph (1), item (i) of that Act, the provision amending Article 180-2 of that Act (excluding the part changing "or item (v) (Domestic source income)" to ", item (v) or item (xii)" in paragraph (1) of that Article), the provision amending Article 181, paragraph (2) of that Act, the provision amending Article 212 of that Act, the provision amending Article 224, paragraphs (1) and (2) of that Act, the provision amending Article 224-3, paragraph (2), item (vi) of that Act, the provision amending Article 224-4 of that Act (excluding the part concerning item (ii) of that Article), the provision amending Article 225, paragraph (1) of that Act (excluding the part concerning item (i) of that paragraph and the part changing "beneficiary certificates" to "beneficial interests" in item (ii) of that paragraph), the provision amending paragraph (2) of that Article, the provision amending Article 227 of that Act, the provision amending Article 228-4 of that Act (limited to the part changing "(Statement Concerning Trusts)" to "(Statement of Trusts)"), the provision amending Article 234, paragraph (1), item (ii) of that Act and the provision amending Article 242, item (v) of that Act, and the provisions of Articles 3 through 10, Article 14, Article 15, Article 16, paragraph (2), Article 17, Article 19, paragraphs (1) through (3), (5) through (8) and (10), Article 20, Article 22, Article 23, Article 24, paragraph (2), Article 25, Article 26, paragraph (1) and Article 28 of the Supplementary Provisions;

第一条中所得税法の目次の改正規定、同法第二条第一項第八号の次に二号を加える改正規定(第八号の三に係る部分に限る。)、同項第十一号の改正規定(「同条第二十八項」を「同条第二十二項」に改める部分を除く。)、同項第十五号の改正規定(「第二条第二十一項」を「第二条第十四項」に改める部分を除く。)、同項第十五号の三の改正規定(「受益証券」を「受益権」に、「証券取引法」を「金融商品取引法」に、「勧誘」を「取得勧誘」に改める部分を除く。)、同項第十五号の四の次に一号を加える改正規定、同法第五条の改正規定、同法第一編第二章の次に一章を加える改正規定、同法第七条第一項第五号の改正規定、同法第十条第一項第三号の改正規定、同法第十一条の改正規定(同条第一項中「受益証券」を「受益権」に改める部分を除く。)、同法第十三条の改正規定、同法第十四条第一項の改正規定、同法第十七条の改正規定、同法第二十四条第一項の改正規定、同法第二十五条第一項第一号の改正規定、同項第二号の改正規定、同項第三号の改正規定、同法第三十六条第三項の改正規定、同法第二編第二章第二節中第八款を第十款とし、第七款の次に二款を加える改正規定(第八款に係る部分を除く。)、同法第七十八条第三項の改正規定、同法第九十二条の改正規定、同法第百五十七条第四項の改正規定(「合併」の下に「(法人課税信託に係る信託の併合を含む。)」を、「分割」の下に「(法人課税信託に係る信託の分割を含む。)」を加える部分に限る。)、同法第百六十一条第五号ロの改正規定、同法第百六十九条第二号の改正規定、同法第百七十六条の改正規定(同条第一項中「又は出資」を「、出資又は匿名組合契約に基づく権利」に改める部分及び「第二十三条第一項(利子所得)に規定する利子等又は第二十四条第一項(配当所得)に規定する配当等」を「利子等、配当等又は第百七十四条第九号内国法人に係る所得税の課税標準)に掲げる利益の分配」に、「又は配当等」を「、配当等又は利益の分配」に改める部分を除く。)、同法第百八十条第一項第一号の改正規定、同法第百八十条の二の改正規定(同条第一項中「又は第五号(国内源泉所得)」を「、第五号又は第十二号」に改める部分を除く。)、同法第百八十一条第二項の改正規定、同法第二百十二条の改正規定、同法第二百二十四条第一項及び第二項の改正規定、同法第二百二十四条の三第二項第六号の改正規定、同法第二百二十四条の四の改正規定(同条第二号に係る部分を除く。)、同法第二百二十五条第一項の改正規定(同項第一号に係る部分及び同項第二号中「受益証券」を「受益権」に改める部分を除く。)、同条第二項の改正規定、同法第二百二十七条の改正規定、同法第二百二十八条の四の改正規定(「(信託に関する計算書)」を「(信託の計算書)」に改める部分に限る。)、同法第二百三十四条第一項第二号の改正規定並びに同法第二百四十二条第五号の改正規定並びに附則第三条から第十条まで、第十四条第十五条第十六条第二項第十七条第十九条第一項から第三項まで第五項から第八項まで及び第十項第二十条第二十二条第二十三条第二十四条第二項第二十五条第二十六条第一項並びに第二十八条の規定

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