Supplementary Provisions, Article 4Transitional Measures Concerning Nontaxability of Public Corporations and Charitable Trusts
第四条（公共法人等及び公益信託等に係る非課税に関する経過措置）
The provisions of Article 11, paragraph (4) of the New Income Tax Act apply to the provision, on or after the Effective Date, to a payer prescribed in paragraph (3) of that Article, by the electronic or magnetic means prescribed in paragraph (4) of that Article, of the matters to be stated in a declaration referred to in paragraph (3) of that Article.
payermachine translation
「支払者」
The person who pays the interest, distributions of proceeds or dividends on bonds and similar investments (公社債等), through whom a domestic corporation or the trustee of a charitable or participant protection trust sends the district tax office director the form claiming those payments free of income tax.
Short name set inArticle 11, paragraph (3)· applies only in this provision and in Article 11, paragraph (4)
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 11 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 11 of 2021, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)