Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Taxation of Foreign Partners Who Are Nonresidents or Foreign Corporations
第八十四条（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) and paragraph (3) of that Article pertaining to a nonresident referred to in paragraph (1) of that Article that the nonresident comes to have in 2019 or any subsequent year, or to domestic source income prescribed in paragraph (1) of that Article pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive 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 161, paragraph (1) of the Income Tax Act that a nonresident referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to have in 2018 or any prior year, or domestic source income listed in Article 161, paragraph (1), items (iv) through (xi) or items (xiii) through (xvi) of the 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 in a business year that began before that 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令和元年以後の各年において有することとなる当該非居住者に係る同項及び同条第三項に規定する国内源泉所得又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平成三十年以前の各年において有することとなった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同日前に開始した事業年度において支払を受けるべき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 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation in the case where a nonresident prescribed in that paragraph came to have domestic source income prescribed in that paragraph in 2018 or any prior year.
旧租税特別措置法第四十一条の二十一第九項に規定する非居住者が平成三十年以前の各年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。