Supplementary Provisions, Article 40Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners That Are Nonresidents or Foreign Corporations
第四十条（非居住者又は外国法人である外国組合員に対する課税の特例に関する経過措置）
A special application return prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation (hereinafter referred to as a "special application return" in this Article) that was submitted before the Effective Date (excluding a special application return in the case where, after the submission of that special application return or of a return of change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation that was submitted with respect to that special application return, a change prescribed in that paragraph has been made, and a return of change prescribed in that paragraph has not been submitted during the period from the day on which that change was made to the day before the Effective Date) is deemed to be a special application return submitted on the Effective Date.
施行日前に提出された租税特別措置法第四十一条の二十一第五項に規定する特例適用申告書（以下この条において「特例適用申告書」という。）（当該特例適用申告書又は当該特例適用申告書につき提出された旧租税特別措置法第四十一条の二十一第九項に規定する変更申告書の提出後に同項に規定する変更をした場合において、その変更をした日以後施行日の前日までに同項に規定する変更申告書の提出がされていないときにおける当該特例適用申告書を除く。）は、施行日において提出された特例適用申告書とみなす。
The provisions of Article 41-21, paragraph (6) of the Act on Special Measures Concerning Taxation as applied mutatis mutandis pursuant to Article 41-21, paragraph (10) of the New Act on Special Measures Concerning Taxation apply in the case where the day of coming to fall under the case listed in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation is on or after the Effective Date, and the provisions then in force continue to govern the case where the day on which the change prescribed in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation was made is before the Effective Date.
新租税特別措置法第四十一条の二十一第十項において準用する租税特別措置法第四十一条の二十一第六項の規定は、新租税特別措置法第四十一条の二十一第九項第一号に掲げる場合に該当することとなった日が施行日以後である場合について適用し、旧租税特別措置法第四十一条の二十一第九項に規定する変更をした日が施行日前である場合については、なお従前の例による。
The provisions of Article 41-21, paragraphs (11) through (13) of the New Act on Special Measures Concerning Taxation apply to the provision, made on or after the Effective Date to the person handling the distribution referred to in paragraph (11) of that Article, by electronic or magnetic means prescribed in that paragraph, of the matters to be stated in a special application return and the matters to be stated in the documents specified by Order of the Ministry of Finance prescribed in Article 41-21, paragraph (5) of the Act on Special Measures Concerning Taxation, or of the matters to be stated in the return specified in Article 41-21, paragraph (9), item (i) of the New Act on Special Measures Concerning Taxation and the matters to be stated in the attached documents prescribed in that paragraph.
新租税特別措置法第四十一条の二十一第十一項から第十三項までの規定は、施行日以後に同条第十一項の配分の取扱者に対して行う同項に規定する電磁的方法による特例適用申告書に記載すべき事項及び租税特別措置法第四十一条の二十一第五項に規定する財務省令で定める書類に記載されるべき事項又は新租税特別措置法第四十一条の二十一第九項第一号に定める申告書に記載すべき事項及び同項に規定する添付書類に記載されるべき事項の提供について適用する。