Supplementary Provisions, Article 3, paragraph (5)
第五項
Beyond what is provided for in the preceding two paragraphs, necessary particulars concerning the application of the provisions of laws and regulations concerning income tax in the case where the provisions of Article 2, paragraph (1), item (viii)-4 of the New Income Tax Act apply pursuant to the provisions of paragraph (1) or paragraph (2) are specified by Cabinet Order.
前二項に定めるもののほか、第一項又は第二項の規定により新所得税法第二条第一項第八号の四の規定の適用がある場合における所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。