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Supplementary Provisions, Article 3Transitional Measures Concerning the Locality for Paying Over Income Tax Subject to Withholding
第三条（源泉徴収に係る所得税の納税地に関する経過措置）
The provisions of Article 17 of the New Income Tax Act apply where income tax subject to withholding prescribed in that Article is paid on or after January 1, 2012.