所得税法等の一部を改正する法律が成立しました
https://www.mof.go.jp/about_mof/bills/211diet/index.htm#a03
https://www.mof.go.jp/about_mof/bills/211diet/index.htm#a03
https://www.mof.go.jp/tax_policy/summary/international/tax_convention/press_release/20230317mli.html
https://www.mof.go.jp/tax_policy/publication/brochure/20230310himitsu.html
https://www.mof.go.jp/tax_policy/summary/international/tax_convention/press_release/20230303mli.html
https://www.mof.go.jp/tax_policy/reference/taxes_and_stamp_revenues/202301.pdf
https://www.mof.go.jp/tax_policy/publication/brochure/20230208drill.html