# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第三十六条 (Supplementary Provisions, Article 36)

- Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号
- English title "Act on Special Measures Concerning Taxation": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第三十六条 (Supplementary Provisions, Article 36)（外国組合員に対する課税の特例に関する経過措置） — address `suppl-4211-13/art-36`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-36
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-36
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.

Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.

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### 第三十六条（外国組合員に対する課税の特例に関する経過措置） — Transitional Measures Concerning Special Provisions on Taxation on Foreign Partners
<sup>caption: machine translation, not official</sup>
<sup>suppl-4211-13/art-36 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-36 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-36</sup>

**第一項**  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施行日以後に有する所得税法第百六十一条に規定する国内源泉所得又は同項の外国法人が施行日以後に支払を受けるべき同条第一号の二から第七号まで若しくは第九号から第十二号までに掲げる国内源泉所得について適用する。
<sup>suppl-4211-13/art-36/par-1 · https://japanlaw.org/en/special-taxation-measures-act/suppl-4211-13/art-36/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4211-13/art-36/par-1</sup>
The provisions of Article 41-21 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 161 of the Income Tax Act that a nonresident referred to in paragraph (1) of Article 41-21 has on or after the Effective Date, or to domestic source income listed in items (i)-2 through (vii) or items (ix) through (xii) of Article 161 of the Income Tax Act that a foreign corporation referred to in that paragraph is to receive on or after the Effective Date.
<sup>machine translation, not official</sup>

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## Cites
- suppl-4211-13/art-36/par-1: 所得税法第百六十一条 → 所得税法 第百六十一条 (Article 161), art-161 — https://japanlaw.org/en/income-tax-act/art-161 · https://japanlaw.org/l/340AC0000000033/art-161
- suppl-4211-13/art-36/par-1: 第九号から第十二号まで → 所得税法 第百六十一条第一項第十号 (Article 161, paragraph (1), item (x)), art-161/par-1/item-10 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- suppl-4211-13/art-36/par-1: 第九号から第十二号まで → 所得税法 第百六十一条第一項第十一号 (Article 161, paragraph (1), item (xi)), art-161/par-1/item-11 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- suppl-4211-13/art-36/par-1: 第九号から第十二号まで → 所得税法 第百六十一条第一項第十二号 (Article 161, paragraph (1), item (xii)), art-161/par-1/item-12 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-12 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-12
- suppl-4211-13/art-36/par-1: 第九号から第十二号まで → 所得税法 第百六十一条第一項第九号 (Article 161, paragraph (1), item (ix)), art-161/par-1/item-9 — https://japanlaw.org/en/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9

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## Sources

- e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-492, translated 2026-10-08
- This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07