Supplementary Provisions, Article 8Transitional Measures Concerning Withholding from Interest Income
第八条(利子所得に係る源泉徴収に関する経過措置)
The provisions of Article 2, paragraph (1) (Transitional Measures Concerning Taxation of Income Tax on Interest and Similar Income Received by a Domestic Corporation) of the Supplementary Provisions apply mutatis mutandis to the items specified by Cabinet Order prescribed in Article 17, paragraph (1) (Transitional Measures Concerning Withholding from Interest 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 17, paragraph (1) of the Supplementary Provisions of the Income Tax Act Amendment Act, and 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 17, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act, respectively.
Income Tax Act Amendment Actmachine translation
「所得税法等改正法」
Short name for the Act Partially Amending the Income Tax Act, etc. (Act No. 96 of 1987).
Short name set inSupplementary Provisions, Article 2, paragraph (1)