Supplementary Provisions, Article 10Transitional Measures Concerning Domestic Source Income, etc.
第十条（国内源泉所得等に関する経過措置）
The provisions of Article 161 and Article 162, paragraph (2) of the new Income Tax Act apply to the income tax of a Nonresident for 2017 and subsequent years.
新所得税法第百六十一条及び第百六十二条第二項の規定は、非居住者の平成二十九年分以後の所得税について適用する。
With regard to the income tax for 2016 and prior years of a Nonresident who, in any year up to and including 2016, has domestic source income prescribed in Article 161 of the former Income Tax Act, the provisions of that Article and Article 162 of the former Income Tax Act remain in force. In this case, the technical replacement of terms in the provisions of laws and regulations concerning income tax and any other necessary matters concerning the application of the first sentence of this paragraph are specified by Cabinet Order.
平成二十八年以前の各年において旧所得税法第百六十一条に規定する国内源泉所得を有する非居住者の平成二十八年分以前の所得税については、同条及び旧所得税法第百六十二条の規定は、なおその効力を有する。この場合において、所得税に関する法令の規定の技術的読替えその他この項前段の規定の適用に関し必要な事項は、政令で定める。
The provisions of Article 161, paragraph (1), items (iv) through (xi) and items (xiii) through (xvi) of the new Income Tax Act (limited to the cases where the provisions of Articles 178, 179 and 212 of the new Income Tax Act apply) apply to domestic source income set forth in Article 161, paragraph (1), items (iv) through (xi) or items (xiii) through (xvi) of the new Income Tax Act that a Foreign Corporation is to be paid on or after April 1, 2016, and the provisions then in force continue to govern domestic source income set forth in Article 161, items (i)-2 through (vii) or items (ix) through (xii) of the former Income Tax Act that a Foreign Corporation is to be paid before that date. In this case, for the purpose of applying the provisions of Article 161, paragraph (1) of the new Income Tax Act during the period from that date to December 31 of that year, the phrase "those specified by Cabinet Order" in item (iv) of that paragraph is deemed to be replaced with "those specified by Cabinet Order (limited to those falling under what is set forth in Article 161, item (i)-2 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (referred to as the "former Income Tax Act" in item (viii), (b)))", and the phrase "those relating" in item (viii), (b) of that paragraph is deemed to be replaced with "those relating (limited to those falling under what is set forth in Article 161, item (iv), (b) of the former Income Tax Act)".
新所得税法第百六十一条第一項第四号から第十一号まで及び第十三号から第十六号まで（新所得税法第百七十八条、第百七十九条及び第二百十二条の規定の適用を受ける場合に限る。）の規定は、外国法人が平成二十八年四月一日以後に支払を受けるべき新所得税法第百六十一条第一項第四号から第十一号まで又は第十三号から第十六号までに掲げる国内源泉所得について適用し、外国法人が同日前に支払を受けるべき旧所得税法第百六十一条第一号の二から第七号まで又は第九号から第十二号までに掲げる国内源泉所得については、なお従前の例による。この場合において、同日から同年十二月三十一日までの間における新所得税法第百六十一条第一項の規定の適用については、同項第四号中「政令で定めるもの」とあるのは「政令で定めるもの（所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法（第八号ロにおいて「旧所得税法」という。）第百六十一条第一号の二に掲げるものに該当するものに限る。）」と、同項第八号ロ中「係るもの」とあるのは「係るもの（旧所得税法第百六十一条第四号ロに掲げるものに該当するものに限る。）」とする。