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Supplementary Provisions, Article 17Transitional Measures Concerning Separate Taxation on Interest Income from Public and Corporate Bonds, etc. Issued outside Japan, etc.

第十七条(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 of Article 3-3, paragraph (8) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (8) of that Article, of the matters to be stated in the return referred to in paragraph (6) of that Article, made on or after the Effective Date to the person in charge of handling payment referred to in paragraph (6) of that Article.

新租税特別措置法第三条の三第八項の規定は、施行日以後に同条第六項の支払の取扱者に対して行う同条第八項に規定する電磁的方法による同条第六項の申告書に記載すべき事項の提供について適用する。

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