1 article
Supplementary Provisions, Article 8-3-2Special Provisions on Taxation of Interest Levy on Interest, etc. on Specified Donation Trusts
第八条の三の二（特定寄附信託に係る利子等に係る利子割の課税の特例）
For the time being, with regard to interest, etc. prescribed in Article 4-5, paragraph (1) of the Act on Special Measures Concerning Taxation to which paragraph (8) of that Article applies, the provisions concerning interest levy apply on the deeming that the trustee of the specified donation trust prescribed in paragraph (8) of that Article has paid that interest, etc.
当分の間、租税特別措置法第四条の五第八項の規定の適用を受ける同条第一項に規定する利子等については、同条第八項に規定する特定寄附信託の受託者が当該利子等を支払つたものとみなして、利子割に関する規定を適用する。
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