Supplementary Provisions, Article 36Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
第三十六条（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 41-21 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 161 of the Income Tax Act that a nonresident referred to in paragraph (1) of Article 41-21 has on or after the Effective Date, or to domestic source income listed in items (i)-2 through (vii) or items (ix) through (xii) of Article 161 of the Income Tax Act that a foreign corporation referred to in that paragraph is to receive on or after 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所得税法第百六十一条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同条第一号の二から第七号まで若しく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適用する。