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Supplementary Provisions, Article 12Transitional Measures for Domestic Source Income, etc.

第十二条(国内源泉所得等に関する経過措置)

With regard to the application of (Domestic Source Income) of the 2014 Former Income Tax Act, which is to remain in force pursuant to the provisions of (Transitional Measures for Domestic Source Income, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of (Income Arising from Business Conducted in Japan, etc.) of the Former Order remain in force.

(国内源泉所得等に関する経過措置)の規定によりなおその効力を有するものとされる(国内源泉所得)の規定の適用については、からまで(国内において行なう事業から生ずる所得等)の規定は、なおその効力を有する。

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