Supplementary Provisions, Article 22, paragraph (1)
第一項
The provisions of Article 212, paragraph (1) of the new Income Tax Act apply to domestic source income prescribed in that paragraph that is to be paid to a Foreign Corporation on or after the effective date of the Trust Act, and the provisions then in force continue to govern domestic source income prescribed in Article 212, paragraph (1) of the former Income Tax Act that is to be paid to a Foreign Corporation before the effective date of the Trust Act.
新所得税法第二百十二条第一項の規定は、外国法人に対し信託法施行日以後に支払うべき同項に規定する国内源泉所得について適用し、外国法人に対し信託法施行日前に支払うべき旧所得税法第二百十二条第一項に規定する国内源泉所得については、なお従前の例による。