Article 1 (Purpose)

This law stipulates special exceptions to the Income Tax Law (Law No. 33, 1965), Corporation Tax Law (Law No. 34, 1965) and Regional Tax Law (Law No. 226, 1950) and other matters necessary in order to enforce tax treaties.

Article 2 (Definitions)

Article 3 (Refund of Income Tax or Amounts Withheld at Source relating to Compensation for the Provision of Services by a Tax Exempt Entertainment Corporation, etc.)

Article 3-2 (Special Exception to the Tax Rate for Income Tax Withheld at Source on Dividends, etc.)

Article 3-3 (Refund of Income Tax relating to Marginal Profit Redemption on Discounted Debt)

Article 4 (Reduction of Income Tax etc. relating to Self-Assessed Tax Payments on Capital Gains or Dividends, etc.)

Article 5 (Special Exception to the levy of Regional Tax relating to Capital Gains or Dividends, etc.)

Article 6 (Treatment of Dual Residents)

Article 7 (Special Exception for Correction in the event of agreement based on the Tax Treaty regarding the amount of compensation for a transaction)

Article 8 (Procedures concerning cooperation based on the Tax Treaty on matters relating to Regional Tax)

Article 9 (The other country's tax collection)

Article 10 (Enforcement Provisions)

translation copyrighted 1998 by Vicki L. Beyer

Temple University Japan