Supplementary Provisions, Article 74Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
第七十四条（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, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 161, paragraph (1) of the New Income Tax Act that a nonresident referred to in that paragraph has in each year from 2017 onward, or to domestic source income listed in Article 161, paragraph (1), items (iv) through (xi) or items (xiii) through (xvi) of the New Income Tax Act that a foreign corporation referred to in Article 41-21, paragraph (1) of the New Act on Special Measures Concerning Taxation is to receive on or after April 1, 2016.
新租税特別措置法第四十一条の二十一第一項の規定は、同項の非居住者が平成二十九年以後の各年において有する新所得税法第百六十一条第一項に規定する国内源泉所得又は新租税特別措置法第四十一条の二十一第一項の外国法人が平成二十八年四月一日以後に支払を受けるべき新所得税法第百六十一条第一項第四号から第十一号まで若しくは第十三号から第十六号までに掲げる国内源泉所得について適用する。
With regard to income tax for 2016 and earlier years of a nonresident who has a permanent establishment in Japan referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation and who has domestic source income prescribed in Article 161 of the Former Income Tax Act in any year up to and including 2016, the provisions of that Article remain in force. In this case, in paragraph (1) of that Article, the phrase "those, the Income Tax Act" is deemed to be replaced with "those, the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the 'Former Income Tax Act' in this Article)", and the phrase "the Income Tax Act and other" is deemed to be replaced with "the Former Income Tax Act and other"; in item (v) of that paragraph, the phrase "Income Tax Act" is deemed to be replaced with "Former Income Tax Act"; and in paragraphs (3), (7) and (9) of that Article, the phrases "Income Tax Act" and "that Act" are deemed to be replaced with "Former Income Tax Act".
平成二十八年以前の各年において旧所得税法第百六十一条に規定する国内源泉所得を有する旧租税特別措置法第四十一条の二十一第一項の国内に恒久的施設を有する非居住者の平成二十八年分以前の所得税については、同条の規定は、なおその効力を有する。この場合において、同項中「ものは、所得税法」とあるのは「ものは、所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法（以下この条において「旧所得税法」という。）」と、「所得税法その他」とあるのは「旧所得税法その他」と、同項第五号中「所得税法」とあるのは「旧所得税法」と、同条第三項、第七項及び第九項中「所得税法」とあり、及び「同法」とあるのは「旧所得税法」とする。
The provisions then in force continue to govern domestic source income listed in Article 161, items (i)-2 through (vii) or items (ix) through (xii) of the Former Income Tax Act that a foreign corporation referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive before April 1, 2016.
旧租税特別措置法第四十一条の二十一第一項の外国法人が平成二十八年四月一日前に支払を受けるべき旧所得税法第百六十一条第一号の二から第七号まで又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は、なお従前の例による。