Supplementary Provisions, Article 49Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners Who Are Nonresidents or Foreign Corporations
第四十九条（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）
The provisions of Article 41-21 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in paragraph (1) of that Article pertaining to a nonresident referred to in that paragraph that the nonresident comes to have on or after the Effective Date, or domestic source income prescribed in that paragraph pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive on or after the Effective Date, and the provisions then in force continue to govern domestic source income prescribed in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a nonresident referred to in that paragraph that the nonresident came to have before the Effective Date, or domestic source income prescribed in that paragraph pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive before the Effective Date.
新租税特別措置法第四十一条の二十一の規定は、同条第一項の非居住者が施行日以後に有することとなる当該非居住者に係る同項に規定する国内源泉所得又は同項の外国法人が施行日以後に支払を受けるべき当該外国法人に係る同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四十一条の二十一第一項の非居住者が施行日前に有することとなった当該非居住者に係る同項に規定する国内源泉所得又は同項の外国法人が施行日前に支払を受けるべき当該外国法人に係る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。