1 article
Supplementary Provisions, Article 7Transitional Provisions Concerning Taxation on Royalties for Foreign Technology
第七条（外国技術使用料課税に関する経過規定）
With regard to income tax on royalties that a person prescribed in Article 28, paragraph (1) of the Former Act receives by providing important foreign technology prescribed in paragraph (3) of that Article under a contract concluded before the Effective Date and that are to be paid within the contract period prescribed in paragraph (1) of that Article, the provisions of that Article remain in force.
旧法第二十八条第一項に規定する者が施行日前に締結された契約に基づき同条第三項に規定する重要外国技術を提供することにより受ける使用料で同条第一項に規定する契約期間内に支払を受けるべきものに係る所得税については、同条の規定は、なおその効力を有する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.