Supplementary Provisions, Article 100Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners Who Are Foreign Corporations
第百条（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 67-16 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in paragraph (1) and paragraph (3) of that Article that a foreign corporation referred to in paragraph (1) of that Article comes to have in a business year beginning on or after January 1, 2019, and the provisions then in force continue to govern domestic source income prescribed in Article 138, paragraph (1) of the Corporation Tax Act that a foreign corporation referred to in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to have in a business year that began before that 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平成三十一年一月一日以後に開始する事業年度において有することとなる同項及び同条第三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六十七条の十六第一項の外国法人が同日前に開始した事業年度において有することとなった法人税法第百三十八条第一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。
The provisions then in force continue to govern the submission of the documents referred to in Article 67-16, paragraph (3) of the Former Act on Special Measures Concerning Taxation in the case where a foreign corporation prescribed in that paragraph came to have domestic source income prescribed in that paragraph in a business year that began before January 1, 2019.
旧租税特別措置法第六十七条の十六第三項に規定する外国法人が平成三十一年一月一日前に開始した事業年度において同項に規定する国内源泉所得を有することとなった場合における同項の書類の提出については、なお従前の例による。