1 article
Supplementary Provisions, Article 50Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
第五十条（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 of the Corporation Tax Act that a foreign corporation referred to in paragraph (1) of that Article has on or after the Effective 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施行日以後に有する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適用する。
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.