1 article
Supplementary Provisions, Article 23Transitional Measures Concerning Non-Application of Withholding at the Source to Interest Income, etc. Received by Financial Institutions, etc.
第二十三条（金融機関等の受ける利子所得等に対する源泉徴収の不適用に関する経過措置）
The provisions of Article 8, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to the provision, by electronic or magnetic means prescribed in paragraph (5) of that Article, of the matters to be stated in the written statement referred to in paragraph (4) of that Article, made on or after the Effective Date to the person in charge of handling payment referred to in paragraph (4) of that Article.
新租税特別措置法第八条第五項の規定は、施行日以後に同条第四項の支払の取扱者に対して行う同条第五項に規定する電磁的方法による同条第四項の明細書に記載すべき事項の提供について適用する。
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.