Supplementary Provisions, Article 100Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
第百条（外国組合員に対する課税の特例に関する経過措置）
The provisions of Article 67-16 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 138, paragraph (1) of the New Corporation Tax Act that a foreign corporation referred to in paragraph (1) of that Article comes to have on or after April 1, 2016, and the provisions then in force continue to govern domestic source income prescribed in Article 138 of the Former Corporation Tax Act that a foreign corporation referred to in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to have before that date.
新租税特別措置法第六十七条の十六の規定は、同条第一項の外国法人が平成二十八年四月一日以後に有することとなる新法人税法第百三十八条第一項に規定する国内源泉所得について適用し、旧租税特別措置法第六十七条の十六第一項の外国法人が同日前に有することとなった旧法人税法第百三十八条に規定する国内源泉所得については、なお従前の例による。