Supplementary Provisions, Article 11Transitional Measures Concerning the Method of Taxation of Nonresidents, etc.
第十一条（非居住者に対する課税の方法等に関する経過措置）
The provisions of Article 164, paragraph (1) and Article 165 of the new Income Tax Act apply to income tax for 2017 and subsequent years.
新所得税法第百六十四条第一項及び第百六十五条の規定は、平成二十九年分以後の所得税について適用する。
With regard to the income tax for 2016 and prior years of a Nonresident set forth in an item of Article 164, paragraph (1) of the former Income Tax Act who, in any year up to and including 2016, has the domestic source income specified in that item, the provisions of that paragraph and Article 165 of the former Income Tax Act remain in force. In this case, the phrase "Subsection 1 of the following Section" in that paragraph is deemed to be replaced with "Part III, Chapter II, Section 2, Subsection 1 of 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 paragraph and the following Article)", the phrase "domestic source income" in item (i) of that paragraph is deemed to be replaced with "domestic source income (meaning domestic source income prescribed in Article 161 of the former Income Tax Act; the same applies hereinafter in this paragraph)", the phrase "Article 161, item (i)" in items (ii) and (iii) of that paragraph is deemed to be replaced with "Article 161, item (i) of the former Income Tax Act", and the phrase "Article 161, item (iv)" is deemed to be replaced with "Article 161, item (iv) of the former Income Tax Act", the phrase "Article 161, item (i)" in item (iv), (a) of that paragraph is deemed to be replaced with "Article 161, item (i) of the former Income Tax Act", the phrase "Article 161, item (ii)" in (b) of that item is deemed to be replaced with "Article 161, item (ii) of the former Income Tax Act", and the phrase "each item of paragraph (1) of the preceding Article" in that Article is deemed to be replaced with "each item of Article 164, paragraph (1) of the former Income Tax Act", and the phrase "Chapters I through IV of the preceding Part" is deemed to be replaced with "Part II, Chapters I through IV of the 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百六十四条第一項各号に定める国内源泉所得を有する当該各号に掲げる非居住者の平成二十八年分以前の所得税については、同項及び旧所得税法第百六十五条の規定は、なおその効力を有する。この場合において、同項中「次節第一款」とあるのは「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（以下この項及び次条において「旧所得税法」という。）第三編第二章第二節第一款」と、同項第一号中「国内源泉所得」とあるのは「国内源泉所得（旧所得税法第百六十一条に規定する国内源泉所得をいう。以下この項において同じ。）」と、同項第二号及び第三号中「第百六十一条第一号」とあるのは「旧所得税法第百六十一条第一号」と、「第百六十一条第四号」とあるのは「旧所得税法第百六十一条第四号」と、同項第四号イ中「第百六十一条第一号」とあるのは「旧所得税法第百六十一条第一号」と、同号ロ中「第百六十一条第二号」とあるのは「旧所得税法第百六十一条第二号」と、同条中「前条第一項各号」とあるのは「旧所得税法第百六十四条第一項各号」と、「前編第一章から第四章まで」とあるのは「旧所得税法第二編第一章から第四章まで」とする。
In the case where the provisions of the preceding paragraph apply, the provisions set forth in the following items apply as specified in each of those items:
前項の規定の適用がある場合における次の各号に掲げる規定の適用については、当該各号に定めるところによる。
Article 3-2, paragraph (13) and Article 4, paragraphs (1), (2), (5) and (6) of the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc.: the phrase "that Act" in Article 3-2, paragraph (13) of that Act is deemed to be replaced with "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), which remains in force pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of that Act (referred to as the "former Income Tax Act" in Article 4)", the phrase "(the Income Tax Act" in Article 4, paragraph (1) of that Act is deemed to be replaced with "(the former Income Tax Act", the phrase "Article 165 of the Income Tax Act" in paragraph (2) of that Article is deemed to be replaced with "Article 165 of the former Income Tax Act", and the phrase "and Articles 165 through 165-6" is deemed to be replaced with "and Article 165 of the former Income Tax Act", the phrase "the Income Tax Act" in paragraph (5) of that Article is deemed to be replaced with "the former Income Tax Act", and the phrase "Article 165 of the Income Tax Act" in paragraph (6) of that Article is deemed to be replaced with "Article 165 of the former Income Tax Act", and the phrase "and Articles 165 through 165-6" is deemed to be replaced with "and Article 165 of the former Income Tax Act";
租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律第三条の二第十三項並びに第四条第一項、第二項、第五項及び第六項 同法第三条の二第十三項中「同法」とあるのは「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）附則第十一条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法（第四条において「旧所得税法」という。）」と、同法第四条第一項中「（所得税法」とあるのは「（旧所得税法」と、同条第二項中「所得税法第百六十五条」とあるのは「旧所得税法第百六十五条」と、「及び第百六十五条から第百六十五条の六まで」とあるのは「及び旧所得税法第百六十五条」と、同条第五項中「所得税法」とあるのは「旧所得税法」と、同条第六項中「所得税法第百六十五条」とあるのは「旧所得税法第百六十五条」と、「及び第百六十五条から第百六十五条の六まで」とあるのは「及び旧所得税法第百六十五条」とする。
Article 8-4, paragraph (2) and Article 41-15-3, paragraph (1) of the Act on Special Measures Concerning Taxation: the phrase "Article 165" in Article 8-4, paragraph (2) of that Act is deemed to be replaced with "Article 165 of 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), which remains in force pursuant to the provisions of Article 11, paragraph (2) of the Supplementary Provisions of that Act (hereinafter referred to as the "former Income Tax Act")", the phrase "(that Act" in Article 41-15-3, paragraph (1) of that Act is deemed to be replaced with "(the former Income Tax Act", and the phrase ", that Act" is deemed to be replaced with ", the Income Tax Act";
租税特別措置法第八条の四第二項及び第四十一条の十五の三第一項 同法第八条の四第二項中「第百六十五条」とあるのは「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）附則第十一条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第百六十五条」と、同法第四十一条の十五の三第一項中「（同法」とあるのは「（旧所得税法」と、「、同法」とあるのは「、所得税法」とする。
beyond what is specified in the preceding two items, the technical replacement of terms in the provisions of laws and regulations concerning income tax and any other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
The provisions of Article 164, paragraph (2) and Articles 169 and 170 of the new Income Tax Act apply to income tax for 2017 and subsequent years.
新所得税法第百六十四条第二項、第百六十九条及び第百七十条の規定は、平成二十九年分以後の所得税について適用する。
With regard to the domestic source income specified in an item of Article 164, paragraph (2) of the former Income Tax Act that a Nonresident set forth in that item has on or before December 31, 2016, the provisions of that paragraph and Articles 169 and 170 of the former Income Tax Act remain in force. In this case, the phrase "Section 3" in that paragraph is deemed to be replaced with "Part III, Chapter II, Section 3 of 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")", the phrase "Article 161, item (iv)" in each item of that paragraph is deemed to be replaced with "Article 161, item (iv) of the former Income Tax Act", the phrase "each item of Article 164, paragraph (2)" in Article 169 of the former Income Tax Act is deemed to be replaced with "each item of Article 164, paragraph (2) of the former Income Tax Act", the phrase "Article 161, item (iv)" in item (i) of that Article is deemed to be replaced with "Article 161, item (iv) of the former Income Tax Act", the phrase "Article 161, item (v)" in item (ii) of that Article is deemed to be replaced with "Article 161, item (v) of the former Income Tax Act", the phrase "Article 161, item (viii), (b)" in item (iii) of that Article is deemed to be replaced with "Article 161, item (viii), (b) of the former Income Tax Act", the phrase "Article 161, item (ix)" in item (iv) of that Article is deemed to be replaced with "Article 161, item (ix) of the former Income Tax Act", the phrase "Article 161, item (x)" in item (v) of that Article is deemed to be replaced with "Article 161, item (x) of the former Income Tax Act", and the phrase "Article 161, item (iv)" in Article 170 of the former Income Tax Act is deemed to be replaced with "Article 161, item (iv) of the former Income Tax Act".
旧所得税法第百六十四条第二項各号に掲げる非居住者が平成二十八年十二月三十一日以前に有する当該各号に定める国内源泉所得については、同項並びに旧所得税法第百六十九条及び第百七十条の規定は、なおその効力を有する。この場合において、同項中「第三節」とあるのは「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「旧所得税法」という。）第三編第二章第三節」と、同項各号中「第百六十一条第四号」とあるのは「旧所得税法第百六十一条第四号」と、旧所得税法第百六十九条中「第百六十四条第二項各号」とあるのは「旧所得税法第百六十四条第二項各号」と、同条第一号中「第百六十一条第四号」とあるのは「旧所得税法第百六十一条第四号」と、同条第二号中「第百六十一条第五号」とあるのは「旧所得税法第百六十一条第五号」と、同条第三号中「第百六十一条第八号ロ」とあるのは「旧所得税法第百六十一条第八号ロ」と、同条第四号中「第百六十一条第九号」とあるのは「旧所得税法第百六十一条第九号」と、同条第五号中「第百六十一条第十号」とあるのは「旧所得税法第百六十一条第十号」と、旧所得税法第百七十条中「第百六十一条第四号」とあるのは「旧所得税法第百六十一条第四号」とする。
With regard to the application of the provisions of Article 41-15-3, paragraph (3) of the Act on Special Measures Concerning Taxation in the case where the provisions of the preceding paragraph apply, the phrase "Part III, Chapter II, Section 3 of that Act and" in that paragraph is deemed to be replaced with "Part III, Chapter II, Section 3 of 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 "2014 Amendment Act" in this paragraph) and the Income Tax Act", and the phrase "Article 169, item (iii) of that Act or" is deemed to be replaced with "Article 169, item (iii) of the Income Tax Act prior to the amendment by Article 1 of the 2014 Amendment Act, which remains in force pursuant to the provisions of Article 11, paragraph (5) of the Supplementary Provisions of the 2014 Amendment Act, or the Income Tax Act", and beyond this, the technical replacement of terms in the provisions of laws and regulations concerning income tax and any other necessary matters concerning the application of the provisions of the preceding paragraph are specified by Cabinet Order.
前項の規定の適用がある場合における租税特別措置法第四十一条の十五の三第三項の規定の適用については、同項中「同法第三編第二章第三節及び」とあるのは「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。以下この項において「平成二十六年改正法」という。）第一条の規定による改正前の所得税法第三編第二章第三節及び所得税法」と、「同法第百六十九条第三号又は」とあるのは「平成二十六年改正法附則第十一条第五項の規定によりなおその効力を有するものとされる平成二十六年改正法第一条の規定による改正前の所得税法第百六十九条第三号又は所得税法」とするほか、所得税に関する法令の規定の技術的読替えその他前項の規定の適用に関し必要な事項は、政令で定める。