第三項
Supplementary Provisions, Article 4, paragraph (3)
新所得税法第五条第四項の規定は、外国法人が信託法施行日以後に支払を受けるべき外国法人課税所得又は内国法人課税所得について適用し、外国法人が信託法施行日前に支払を受けるべき旧所得税法第五条第四項に規定する国内源泉所得（旧所得税法第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げるものに限る。）については、なお従前の例による。
The provisions of Article 5, paragraph (4) of the new Income Tax Act apply to taxable income of a Foreign Corporation or taxable income of a Domestic Corporation that a Foreign Corporation is to receive on or after the effective date of the Trust Act, and the provisions then in force continue to govern domestic source income prescribed in Article 5, paragraph (4) of the former Income Tax Act (limited to that set forth in Article 161, items (i)-2 through (vii) or items (ix) through (xii) of the former Income Tax Act) that a Foreign Corporation is to receive before the effective date of the Trust Act.