1 article
Supplementary Provisions, Article 20Transitional Measures Concerning Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued Outside Japan
第二十条（国外で発行された公社債等の利子所得の分離課税等に関する経過措置）
The provisions then in force continue to govern interest and similar income from foreign public and corporate bonds, etc. prescribed in Article 3-3, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a resident referred to in paragraph (1) of that Article or a domestic corporation referred to in paragraph (2) of that Article is to receive before January 1, 2016.
旧租税特別措置法第三条の三第一項の居住者又は同条第二項の内国法人が平成二十八年一月一日前に支払を受けるべき同条第一項に規定する国外公社債等の利子等については、なお従前の例による。
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.