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Supplementary Provisions, Article 5Transitional Measures Concerning the Tax Base of Income Taxes on Remuneration or Fees Paid to Domestic Corporations
第五条（内国法人が支払を受ける報酬又は料金に係る所得税の課税標準に関する経過措置）
The provisions then in force continue to govern remuneration or fees set forth in Article 174, item (x) of the former Income Tax Act which a Domestic Corporation was to be paid before the effective date.