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Supplementary Provisions, Article 23Transitional Measures Concerning Domestic Source Income
第二十三条（国内源泉所得に関する経過措置）
The provisions of Article 138, item (iv), (b) of the New Corporation Tax Act apply to interest on bonds that a foreign corporation issues on or after the Effective Date.
新法人税法第百三十八条第四号ロの規定は、外国法人が施行日以後に発行する債券の利子について適用する。
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.