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Supplementary Provisions, Article 3, paragraph (1)

第一項

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.

新所得税法第十七条の規定は、同条に規定する源泉徴収をすべき所得税を平成二十四年一月一日以後に納付する場合について適用する。

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