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第一項

Supplementary Provisions, Article 3, paragraph (1)

新所得税法第九条第一項第十一号から第十七号まで及び第二項の規定は、昭和六十四年四月一日以後に行われる同条第一項第十一号に掲げるオープン型の証券投資信託の収益の分配、同項第十二号に掲げる給付、同項第十三号に掲げる年金若しくは金品の交付、同項第十四号に掲げる金品の給付、同項第十五号に掲げるものの相続、遺贈若しくは贈与、同項第十六号に掲げる保険金及び損害賠償金の支払若しくは同項第十七号に掲げる金銭、物品その他の財産上の利益の取得に係る同項第十一号から第十七号までに掲げる所得又は同条第二項各号に掲げる不足額について適用し、同年三月三十一日以前に行われた第一条の規定による改正前の所得税法(以下「旧所得税法」という。)第九条第一項第十一号に規定する有価証券の譲渡、同項第十三号に規定する証券投資信託の終了若しくは証券投資信託の一部の解約、同項第十四号に規定する法人の資本若しくは出資の減少、株式の消却若しくはその法人からの退社若しくは脱退、同項第十五号に規定する内国法人の解散若しくは同項第十六号に規定する内国法人の合併に係る同項第十一号若しくは第十三号から第十六号までに掲げる所得又は同条第二項第三号から第七号までに掲げる不足額については、なお従前の例による。

The provisions of Article 9, paragraph (1), items (xi) through (xvii) and paragraph (2) of the new Income Tax Act apply to income set forth in items (xi) through (xvii) of paragraph (1) of that Article which relates to a distribution of proceeds from an Open-Ended Securities Investment Trust set forth in item (xi) of that paragraph, a benefit set forth in item (xii) of that paragraph, the provision of pensions or money and valuables set forth in item (xiii) of that paragraph, the provision of money and valuables set forth in item (xiv) of that paragraph, the inheritance, bequest, or gift of what is set forth in item (xv) of that paragraph, the payment of insurance benefits and compensation for damages set forth in item (xvi) of that paragraph, or the acquisition of money, goods, or other economic benefits set forth in item (xvii) of that paragraph, which takes place on or after April 1, 1989, or to shortfalls set forth in the items of paragraph (2) of that Article, and the provisions then in force continue to govern income set forth in item (xi) or items (xiii) through (xvi) of Article 9, paragraph (1) of the Income Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as "the former Income Tax Act") which relates to a transfer of Securities prescribed in item (xi) of that paragraph, the termination of a Securities Investment Trust or the partial cancellation of a Securities Investment Trust prescribed in item (xiii) of that paragraph, a reduction of the capital or contributions of a corporation, the cancellation of shares, or withdrawal or secession from that corporation prescribed in item (xiv) of that paragraph, the dissolution of a Domestic Corporation prescribed in item (xv) of that paragraph, or the merger of a Domestic Corporation prescribed in item (xvi) of that paragraph, which took place on or before March 31, 1989, or shortfalls set forth in paragraph (2), items (iii) through (vii) of that Article.

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