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Supplementary Provisions, Article 11Transitional Measures Concerning Non-Application of Withholding at the Source to Domestic Source Income from the Lease of Ships

第十一条(船舶の貸付けに係る国内源泉所得に対する源泉徴収の不適用に関する経過措置)

With regard to consideration for the lease of ships prescribed in of the Former Act that a nonresident or foreign corporation prescribed in is to receive before the Effective Date, the provisions then in force continue to govern.

に規定する非居住者又は外国法人が施行日前に支払を受けるべきに規定する船舶の貸付けによる対価については、なお従前の例による。

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