Supplementary Provisions, Article 9Transitional Measures Concerning Withholding from Compensation for Periodic Deposits or Similar Amounts of Installment Savings

The provisions of Article 2, paragraph (4) of the Supplementary Provisions (Transitional Measures Concerning Taxation of Income Tax on Compensation for Periodic Deposits or Similar Amounts Received by Domestic Corporations) apply mutatis mutandis to the period specified by Cabinet Order prescribed in Article 22, paragraph (2) (Transitional Measures Concerning Withholding on Compensation for Periodic Deposits or Similar Amounts of Installment Savings) 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 specified by Cabinet Order prescribed in Article 22, paragraph (2) of the Supplementary Provisions of the Income Tax Act Amendment Act (including as applied mutatis mutandis pursuant to Article 23, paragraph (3) (Transitional Measures Concerning Withholding on the Income of Nonresidents or Corporations) of the Supplementary Provisions of that Act), respectively.