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Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Taxation, etc. on Internal Dealings of Nonresidents

第六十六条(非居住者の内部取引に係る課税の特例等に関する経過措置)

The provisions of Article 40-3-3 of the New Act on Special Measures Concerning Taxation apply to income tax of nonresidents for 2017 and subsequent years.

の規定は、非居住者の平成二十九年分以後の所得税について適用する。

The provisions of Article 40-3-4 of the New Act on Special Measures Concerning Taxation apply to a grace period for tax payment under that is applied for with respect to income tax of nonresidents for 2017 and subsequent years.

の規定は、非居住者の平成二十九年分以後の所得税につき申請されるの規定による納税の猶予について適用する。

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