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Supplementary Provisions, Article 38Transitional Measures Concerning Special Provisions on Taxation for Nonresidents, etc. Participating, etc. in the Tokyo Olympic Games or the Tokyo Paralympic Games Held in 2021
第三十八条（令和三年に開催される東京オリンピック競技大会又は東京パラリンピック競技大会に参加等をする非居住者等に係る課税の特例に関する経過措置）
The provisions then in force continue to govern domestic source income prescribed in Article 41-23, paragraph (1) of the Former Act on Special Measures Concerning Taxation of a nonresident referred to in that paragraph and royalties prescribed in paragraph (3) of that Article of a foreign corporation referred to in that paragraph.
旧租税特別措置法第四十一条の二十三第一項の非居住者の同項に規定する国内源泉所得及び同条第三項の外国法人の同項に規定する使用料については、なお従前の例による。
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.