Supplementary Provisions, Article 7Transitional Measures Concerning Income Tax on Domestic Source Income

The provisions of Article 2, paragraph (1) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income or Compensation for Periodic Deposits or Similar Amounts Received by a Domestic Corporation) of the Supplementary Provisions apply mutatis mutandis to the items specified by Cabinet Order prescribed in Article 16, paragraph (1) (Transitional Measures Concerning Income Tax on Domestic Source Income) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the date specified by Cabinet Order prescribed in Article 16, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (3) of the Supplementary Provisions apply mutatis mutandis to the amount calculated as provided by Cabinet Order prescribed in Article 16, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, the provisions of Article 2, paragraph (4) of the Supplementary Provisions apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act, and the provisions of Article 2, paragraph (5) of the Supplementary Provisions apply mutatis mutandis to the amount calculated as provided by Cabinet Order prescribed in Article 16, paragraph (3) of the Supplementary Provisions of the Income Tax Act Amendment Act, respectively.