Act on General Rules for National Taxes
Article 74-2, paragraph (1), item (iv), (b)
第七十四条の二第一項第四号ロ
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
a person found to be obliged to make a payment of money or a transfer, etc. of assets to a person listed in (a), or a person found to have a right to receive a payment of money or a transfer, etc. of assets from a person listed in (a).
イに掲げる者に金銭の支払若しくは資産の譲渡等をする義務があると認められる者又はイに掲げる者から金銭の支払若しくは資産の譲渡等を受ける権利があると認められる者