1 article
Supplementary Provisions, Article 10Transitional Measures Concerning Non-Application of Withholding at the Source to Domestic Source Income from the Lease of Ships
第十条（船舶の貸付けに係る国内源泉所得に対する源泉徴収の不適用に関する経過措置）
With regard to consideration for the lease of ships prescribed in Article 41-13 of the Former Act that a nonresident or a foreign corporation is to receive under a contract concluded during the period from April 1, 1971 to March 31, 1975, the provisions of that Article are to govern, with the word "during" in that Article deemed to be replaced with "under a contract concluded during".
昭和四十六年四月一日から昭和五十年三月三十一日までの間に締結された契約に基づき非居住者又は外国法人が支払を受けるべき旧法第四十一条の十三に規定する船舶の貸付けによる対価については、同条中「間に」とあるのは、「間に締結された契約に基づき」として、同条の規定の例による。
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.