1 article
Supplementary Provisions, Article 48Transitional Measures Concerning Corporation Tax on Domestic Source Income
第四十八条（国内源泉所得に対する法人税に関する経過措置）
The provisions of Article 138, item (v) of the Corporation Tax Act as amended by the provisions of Article 2 apply to dividends, etc. prescribed in that item that are to be received on or after the Effective Date of the Trust Act, and with regard to dividends, etc. prescribed in Article 138, item (v) of the Former Corporation Tax Act that are to be received before the Effective Date of the Trust Act, the provisions then in force continue to govern.
第二条の規定による改正後の法人税法第百三十八条第五号の規定は、信託法施行日以後に支払を受けるべき同号に規定する配当等について適用し、信託法施行日前に支払を受けるべき旧法人税法第百三十八条第五号に規定する配当等については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.