Supplementary Provisions, Article 23Transitional Provisions Concerning Income Tax under Separate Taxation of Nonresidents and Income Tax on Foreign Corporations
第二十三条（非居住者に対する分離課税に係る所得税及び外国法人に係る所得税に関する経過規定）
Article 169 (Income Tax Base for Separate Taxation) and Article 178 (Tax Base for a Foreign Corporation's Income Taxes) of the New Act apply to domestic source income prescribed in those provisions which a Nonresident or Foreign Corporation is to receive on or after the Effective Date, and the provisions then in force continue to govern such domestic source income which is to be received before that date.
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Foreign Corporation
「外国法人」
A corporation other than a domestic corporation, that is, one whose head office or principal office is not in Japan; in Article 3, paragraph (4) of the supplementary provisions of the 2018 amending law (Act No. 7 of 2018) it means only such a corporation that on 31 December 2018 had something counting as a permanent establishment under the new rules but not under the old.
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
the New Actmachine translation
「新法」
The Income Tax Act in the form this Act (Act No. 33 of 1965) gives it, as against the Income Tax Act it replaced.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date this Act (Act No. 33 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)