Supplementary Provisions, Article 3Transitional Measures Concerning the Imposition of Income Tax on Transfers of Land and Buildings by Nonresidents or Foreign Corporations
第三条（非居住者又は外国法人の土地等の譲渡に対する所得税の課税に関する経過措置）
The provisions of Article 5, paragraph (4) (Taxpayers), Article 7, paragraph (1), item (v) (Scope of Taxable Income), Article 11, paragraph (2) (Nontaxability of Public Corporations, etc.), Article 161, item (i)-2 (Domestic Source Income), Article 164, paragraph (1), item (iv) (How Nonresidents Are Taxed), Article 178 (Tax Base for a Foreign Corporation's Income Taxes), and Article 179 (Tax Rates for a Foreign Corporation's Income Taxes) of the new Act apply to domestic source income set forth in Article 161, item (i)-2 of the new Act (limited to consideration for a transfer of land and buildings (meaning land, a right existing on land, or a building and its attached facilities or structures, located in Japan; the same applies hereinafter in this Article) made on or after the effective date) which a Foreign Corporation (meaning a Foreign Corporation prescribed in Article 2, paragraph (1), item (vii) (Definitions) of the Income Tax Act; the same applies hereinafter in this paragraph) is to receive on or after the day on which this Act comes into effect (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern domestic source income set forth in Article 161, item (i) (Domestic Source Income) of the Income Tax Act prior to amendment (hereinafter referred to as "the former Act") arising from a transfer of land and buildings which a Foreign Corporation is to receive before the effective date, and such domestic source income which is to be received on or after the effective date (limited to that arising from a transfer of land and buildings made before the effective date).
新法第五条第四項（納税義務者）、第七条第一項第五号（課税所得の範囲）、第十一条第二項（公共法人等に係る非課税）、第百六十一条第一号の二（国内源泉所得）、第百六十四条第一項第四号（非居住者に対する課税の方法）、第百七十八条（外国法人に係る所得税の課税標準）及び第百七十九条（外国法人に係る所得税の税率）の規定は、外国法人（所得税法第二条第一項第七号（定義）に規定する外国法人をいう。以下この項において同じ。）がこの法律の施行の日（以下「施行日」という。）以後に支払を受けるべき新法第百六十一条第一号の二に掲げる国内源泉所得（施行日以後に行う土地等（国内にある土地若しくは土地の上に存する権利又は建物及びその附属設備若しくは構築物をいう。以下この条において同じ。）の譲渡による対価に限る。）について適用し、外国法人が施行日前に支払を受けるべき土地等の譲渡による改正前の所得税法（以下「旧法」という。）第百六十一条第一号（国内源泉所得）に掲げる国内源泉所得及び施行日以後に支払を受けるべき当該国内源泉所得（施行日前に行った土地等の譲渡によるものに限る。）については、なお従前の例による。
The provisions of Article 212, paragraph (1) (Obligation to Withhold Taxes on Domestic Source Income) and Article 213, paragraph (1) (Amount of Taxes Withheld from Domestic Source Income) (excluding the part relating to item (i), (a)) of the new Act apply to domestic source income set forth in Article 161, item (i)-2 of the new Act which is to be paid on or after the effective date (limited to consideration for a transfer of land and buildings made on or after the effective date), and the provisions then in force continue to govern domestic source income set forth in Article 161, item (i) of the former Act arising from a transfer of land and buildings which is to be paid before the effective date, and such domestic source income which is to be paid on or after the effective date (limited to that arising from a transfer of land and buildings made before the effective date).
新法第二百十二条第一項（国内源泉所得に係る源泉徴収義務）及び第二百十三条第一項（国内源泉所得に係る源泉徴収税額）（第一号イに係る部分を除く。）の規定は、施行日以後に支払うべき新法第百六十一条第一号の二に掲げる国内源泉所得（施行日以後に行う土地等の譲渡による対価に限る。）について適用し、施行日前に支払うべき土地等の譲渡による旧法第百六十一条第一号に掲げる国内源泉所得及び施行日以後に支払うべき当該国内源泉所得（施行日前に行った土地等の譲渡によるものに限る。）については、なお従前の例による。