Supplementary Provisions, Article 2, paragraph (1)
第一項
With regard to domestic source income as set forth in Article 161, items (i)-2 through (vii) or items (ix) through (xii) of the Income Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "new Income Tax Act" up to Article 8 and in Articles 114 and 116 of the Supplementary Provisions) which is to be paid by November 30, 2013 to a Foreign Corporation that, at the time the amending provisions set forth in item (v), (a) of the preceding Article come into effect, has been designated under Appended Table I, item (ii) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 8 and in Articles 114 and 116 of the Supplementary Provisions), Article 11 of the former Income Tax Act remains in force.
前条第五号イに掲げる改正規定の施行の際現に第一条の規定による改正前の所得税法(以下附則第八条まで、第百十四条及び第百十六条において「旧所得税法」という。)別表第一第二号の指定を受けている外国法人が平成二十五年十一月三十日までに支払を受けるべき第一条の規定による改正後の所得税法(以下附則第八条まで、第百十四条及び第百十六条において「新所得税法」という。)第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げる国内源泉所得については、旧所得税法第十一条の規定は、なおその効力を有する。