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Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Taxation for Foreign Corporations Conducting Business Related to the Tokyo Olympic Games or the Tokyo Paralympic Games Held in 2021
第四十九条（令和三年に開催される東京オリンピック競技大会又は東京パラリンピック競技大会に関連する業務を行う外国法人に係る課税の特例に関する経過措置）
The provisions then in force continue to govern domestic source income prescribed in Article 67-16-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a foreign corporation referred to in that paragraph for business years that began before January 1, 2022.
旧租税特別措置法第六十七条の十六の二第一項の外国法人の令和四年一月一日前に開始した事業年度の同項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。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.