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Supplementary Provisions, Article 60Transitional Measures Concerning Special Provisions on Withholding at the Source, etc. on Income, etc. from Transfers of Listed Shares, etc. Held in a Specified Account

第六十条(特定口座内保管上場株式等の譲渡による所得等に対する源泉徴収等の特例に関する経過措置)

With regard to the application of the provisions of Article 37-11-4, paragraph (5) of the New Act on Special Measures Concerning Taxation during the period from the Effective Date to March 31, 2016, the phrase "a permanent establishment" in is deemed to be replaced with "a permanent establishment in Japan".

施行日から平成二十八年三月三十一日までの間におけるの規定の適用については、中「恒久的施設を」とあるのは、「国内に恒久的施設を」とする。

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