Supplementary Provisions, Article 105Transitional Measures Concerning Special Provisions in the Case of a Change in the Scope of Taxable Income, etc.
第百五条（課税所得の範囲の変更等の場合の特例に関する経過措置）
The provisions of Article 68-3-4, paragraph (3) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that has a permanent establishment ceases to have a permanent establishment in a business year beginning on or after the Effective Date.
新租税特別措置法第六十八条の三の四第三項の規定は、恒久的施設を有する外国法人が施行日以後に開始する事業年度において恒久的施設を有しないこととなる場合について適用する。
The provisions of Article 68-3-4, paragraph (4) of the New Act on Special Measures Concerning Taxation apply in the case where a foreign corporation that does not have a permanent establishment comes to have a permanent establishment on or after the Effective Date.
新租税特別措置法第六十八条の三の四第四項の規定は、恒久的施設を有しない外国法人が施行日以後に恒久的施設を有することとなる場合について適用する。