Supplementary Provisions, Article 4Transitional Measures for Taxpayers
第四条（納税義務者に関する経過措置）
The provisions of Article 5, paragraph (2) of the New Income Tax Act (limited to the part concerning item (ii)) apply to taxable income of a Domestic Corporation prescribed in that item (limited to that received in Japan; hereinafter referred to as "taxable income of a Domestic Corporation" in this Article) or taxable income of a Foreign Corporation prescribed in that item (hereinafter referred to as "taxable income of a Foreign Corporation" in this Article) that a Nonresident is to receive on or after the Effective Date of the Trust Act.
The provisions of Article 5, paragraph (3) of the New Income Tax Act apply to taxable income of a Domestic Corporation or taxable income of a Foreign Corporation that a Domestic Corporation is to receive on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern interest, etc., dividends, etc., supplementary benefits, interest, profits, gains, distributions of profits or prizes prescribed in Article 5, paragraph (3) of the Income Tax Act prior to the amendment by the provisions of Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 30 of the Supplementary Provisions) that a Domestic Corporation is to receive before the Effective Date of the Trust Act.
The provisions of Article 5, paragraph (4) of the New Income Tax Act apply to taxable income of a Foreign Corporation or taxable income of a Domestic Corporation that a Foreign Corporation is to receive on or after the Effective Date of the Trust Act, and the provisions then in force continue to govern domestic source income prescribed in Article 5, paragraph (4) of the Former Income Tax Act (limited to that set forth in Article 161, items (i)-2 through (vii) or items (ix) through (xii) of the Former Income Tax Act) that a Foreign Corporation is to receive before the Effective Date of the Trust Act.
新所得税法第五条第四項の規定は、外国法人が信託法施行日以後に支払を受けるべき外国法人課税所得又は内国法人課税所得について適用し、外国法人が信託法施行日前に支払を受けるべき旧所得税法第五条第四項に規定する国内源泉所得（旧所得税法第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げるものに限る。）については、なお従前の例による。
in Japan
「国内」
The area in which this Act is in force, that is, Japan.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Domestic Corporation
「内国法人」
A corporation whose head office or principal office is in Japan.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
Foreign Corporation
「外国法人」
A corporation other than a domestic corporation, that is, one whose head office or principal office is not in Japan; in Article 3, paragraph (4) of the supplementary provisions of the 2018 amending law (Act No. 7 of 2018) it means only such a corporation that on 31 December 2018 had something counting as a permanent establishment under the new rules but not under the old.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
taxable income of a Domestic Corporationmachine translation
「内国法人課税所得」
The interest, dividends and other payments listed in Article 174 on which a domestic corporation is charged income tax.
Defined inArticle 5, paragraph (2), item (ii)· applies only in this article
taxable income of a Foreign Corporationmachine translation
「外国法人課税所得」
The kinds of income with its source in Japan listed in Article 161, paragraph (1), items (iv) to (xi) and (xiii) to (xvi), on which a foreign corporation is charged income tax.
Defined inArticle 5, paragraph (2), item (ii)· applies only in this article
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 6 of 2007.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 2 to 31
Effective Date of the Trust Actmachine translation
「信託法施行日」
The day set in Article 1, item (vii) of the supplementary provisions of the 2007 amending law (Act No. 6 of 2007), the date the new Trust Act came into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
taxable income of a Domestic Corporationmachine translation
「内国法人課税所得」
The interest, dividends and other payments listed in Article 174 on which a domestic corporation is charged income tax.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
taxable income of a Foreign Corporationmachine translation
「外国法人課税所得」
Taxable income of a foreign corporation as described in Article 5, paragraph (2), item (ii) of this Act as amended by Act No. 6 of 2007: income with its source in Japan of the kinds that item lists, belonging to the assets of a trust taxed as a corporation (法人課税信託) that a nonresident has taken on as trustee.
Short name set inSupplementary Provisions, Article 4, paragraph (1)· applies only in this article
the Former Income Tax Actmachine translation
「旧所得税法」
This Act as it stood before Article 1 of Act No. 6 of 2007 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this provision and in Supplementary Provisions, Articles 4 to 30