Supplementary Provisions, Article 66Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners Who Are Foreign Corporations
第六十六条（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, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to covered domestic source income prescribed in paragraph (1) of that Article that a foreign corporation referred to in that paragraph comes to have on or after the Effective Date, and the provisions then in force continue to govern covered domestic source income prescribed in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign corporation referred to in that paragraph came to have before the Effective Date.
新租税特別措置法第六十七条の十六第五項の規定は、同条第一項の外国法人が施行日以後に有することとなる同項に規定する対象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施行日前に有することとなった同項に規定する対象国内源泉所得については、なお従前の例による。