Supplementary Provisions, Article 8Transitional Measures Concerning Reduction of the Withholding Tax Rate on Domestic Source Income from the Lease of Ships
第八条(船舶の貸付けに係る国内源泉所得に対する源泉徴収税率の軽減に関する経過措置)
With regard to consideration for the lease of ships prescribed in Article 41-14 of the Former Act that a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1975 to March 31, 1976, the provisions of that Article are to govern, with the phrase "March 31, 1977" in that Article deemed to be replaced with "March 31, 1976".
昭和五十年四月一日から昭和五十一年三月三十一日までの間に締結した契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十四に規定する船舶の貸付けによる対価については、同条中「昭和五十二年三月三十一日」とあるのは、「昭和五十一年三月三十一日」として、同条の規定の例による。
With regard to consideration for the lease of ships prescribed in Article 41-14 of the Former Act that are intended to serve on international routes, which a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1976 to March 31, 1977, the provisions of that Article are to govern, with the phrase "April 1, 1975" in that Article deemed to be replaced with "April 1, 1976", and the word "ships" with "ships intended to serve on international routes".
昭和五十一年四月一日から昭和五十二年三月三十一日までの間に締結した契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十四に規定する船舶で外国航路に就航することを目的とするものの貸付けによる対価については、同条中「昭和五十年四月一日」とあるのは「昭和五十一年四月一日」と、「船舶」とあるのは「船舶で外国航路に就航することを目的とするもの」として、同条の規定の例による。