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Supplementary Provisions, Article 56Transitional Measures Concerning Separate Taxation, etc. on Interest Income

第五十六条(利子所得の分離課税等に関する経過措置)

The provisions of Article 3, paragraph (3) of the Act on Special Measures Concerning Taxation as amended by (hereinafter referred to as the "New Act on Special Measures Concerning Taxation") apply to general interest and similar income prescribed in paragraph (1) of that Article that a resident or a nonresident who has a permanent establishment referred to in paragraph (3) of that Article is to receive on or after January 1, 2020.

の規定による改正後の租税特別措置法(以下「新租税特別措置法」という。)第三条第三項の規定は、同項の居住者又は恒久的施設を有する非居住者が令和二年一月一日以後に支払を受けるべき同条第一項に規定する一般利子等について適用する。

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