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Foreign Exchange and Foreign Trade Act

Article 27-2, paragraph (6)

第二十七条の二第六項

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    Assets and rights that a partner of a specified partnership or similar organization acquires through an action that is comparable to the inward direct investments and equivalent actions that the specified partnership or similar organization undertakes are deemed to be acquired, owned, or held by the specified partnership or similar organization, and the provisions of the preceding paragraphs and Article 29, paragraph (5) apply.

    特定組合等が行う対内直接投資等に相当するものにより当該特定組合等の組合員が取得する財産又は権利については、当該特定組合等が取得し、又は所有し、若しくは保有するものとみなして、前各項及び第二十九条第五項の規定を適用する。

  2. Not yet in force Act No. 30 of 2026 Reworded

    Assets and rights that a partner of a specified partnership or similar organization acquires through an action that is comparable to the inward direct investments andinvestment or equivalent actionsaction that the specified partnership or similar organization undertakes are deemed to be acquired, owned, or held by the specified partnership or similar organization, and the provisions of the preceding paragraphs and Article 29, paragraph (5)(7) apply.

    特定組合等が行う対内直接投資等に相当するものにより当該特定組合等の組合員が取得する財産又は権利については、当該特定組合等が取得し、又は所有し、若しくは保有するものとみなして、前各項及び第二十九条第五項第七項の規定を適用する。

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