1 article
Supplementary Provisions, Article 44Transitional Measures Concerning Special Provisions on Payment Reports for Interest Income, etc.
第四十四条（利子所得等に係る支払調書の特例に関する経過措置）
With regard to the application of the provisions of Article 3-2 of the New Act on Special Measures Concerning Taxation during the period from January 1, 2016 to March 31 of that year, the phrase "a permanent establishment" in that Article is deemed to be replaced with "a permanent establishment in Japan".
平成二十八年一月一日から同年三月三十一日までの間における新租税特別措置法第三条の二の規定の適用については、同条中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。
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.