# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十一条の二十一 (Article 41-21)

- 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: 第四十一条の二十一 (Article 41-21)（外国組合員に対する課税の特例） — address `art-41-21`
- Text in force since: 2026-10-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-41-21
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-41-21
- 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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### 第四十一条の二十一（外国組合員に対する課税の特例） — Special Provisions on Taxation of Foreign Partners
<sup>caption: machine translation, not official</sup>
<sup>art-41-21 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21 · https://japanlaw.org/l/332AC0000000026/art-41-21</sup>

  **第一項**  投資組合契約を締結している組合員である非居住者又は外国法人で、当該投資組合契約に基づいて恒久的施設を通じて事業を行うもののうち次に掲げる要件を満たすものが有する所得税法第百六十一条第一項に規定する国内源泉所得（非居住者にあつては同項第一号及び第四号に掲げる国内源泉所得（同項第二号、第三号、第五号から第十一号まで及び第十三号から第十七号までに掲げる国内源泉所得に該当するものを除く。）に限るものとし、外国法人にあつては同項第四号に掲げる国内源泉所得に限るものとする。）で当該恒久的施設に帰せられるものについては、所得税を課さない。
  <sup>art-41-21/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1</sup>
  With regard to domestic source income prescribed in Article 161, paragraph (1) of the Income Tax Act (limited, for a nonresident, to the domestic source income listed in items (i) and (iv) of that paragraph (excluding that which falls under the domestic source income listed in items (ii), (iii), (v) through (xi) and (xiii) through (xvii) of that paragraph) and, for a foreign corporation, to the domestic source income listed in item (iv) of that paragraph) held by a nonresident or foreign corporation that is a partner who has concluded an investment partnership contract, that conducts business through a permanent establishment under that investment partnership contract and that satisfies the following requirements, which is attributable to that permanent establishment, no income tax is imposed:
  <sup>machine translation, not official</sup>

    **一**  当該投資組合契約によつて成立する投資組合の有限責任組合員であること。
    <sup>art-41-21/par-1/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-1</sup>
    being a limited partner of the investment partnership formed by that investment partnership contract;
    <sup>machine translation, not official</sup>

    **二**  当該投資組合契約に基づいて行う事業に係る業務の執行として政令で定める行為を行わないこと。
    <sup>art-41-21/par-1/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-2</sup>
    not performing any act specified by Cabinet Order as the execution of operations pertaining to the business conducted under that investment partnership contract;
    <sup>machine translation, not official</sup>

    **三**  当該投資組合契約に係る組合財産に対する持分割合として政令で定めるところにより計算した割合（第五項及び第九項において「投資組合財産持分割合」という。）が百分の二十五（当該投資組合契約において、当該投資組合契約によつて成立する投資組合にその有限責任組合員若しくは無限責任組合員又はこれらの者が指名する者から構成される合議体のうち政令で定めるものを設置する旨が定められている場合には、百分の五十）に満たないこと。
    <sup>art-41-21/par-1/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-3</sup>
    the ratio calculated as specified by Cabinet Order as the ratio of the interest in the partnership property pertaining to that investment partnership contract (referred to as the "share ratio in investment partnership property" in paragraphs (5) and (9)) being less than 25 percent (or 50 percent, if that investment partnership contract provides that a council specified by Cabinet Order, composed of the limited partners or the general partners with unlimited liability, or persons nominated by them, is to be established in the investment partnership formed by that investment partnership contract);
    <sup>machine translation, not official</sup>

    **四**  当該投資組合契約によつて成立する投資組合の無限責任組合員と政令で定める特殊の関係のある者でないこと。
    <sup>art-41-21/par-1/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-4</sup>
    not being a person having a special relationship specified by Cabinet Order with a general partner with unlimited liability of the investment partnership formed by that investment partnership contract.
    <sup>machine translation, not official</sup>

  **第二項**  非居住者が対象国内源泉所得（所得税法第百六十一条第一項第一号及び第四号に掲げる国内源泉所得（同項第二号、第三号、第五号から第十一号まで及び第十三号から第十七号までに掲げる国内源泉所得に該当するものを除く。）で当該非居住者が締結している投資組合契約に基づいて行う事業に係る恒久的施設に帰せられるものをいう。以下この項において同じ。）につき前項の規定の適用を受けた場合には、当該非居住者が締結している当該適用に係る投資組合契約に基づいて恒久的施設を通じて行う事業（次項において「特例適用組合事業」という。）による対象国内源泉所得に係る損失の額として政令で定める金額は、同法その他所得税に関する法令の規定の適用については、ないものとみなす。
  <sup>art-41-21/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-2</sup>
  If a nonresident has received the application of the provisions of the preceding paragraph with respect to covered domestic source income (meaning domestic source income listed in Article 161, paragraph (1), items (i) and (iv) of the Income Tax Act (excluding that which falls under the domestic source income listed in items (ii), (iii), (v) through (xi) and (xiii) through (xvii) of that paragraph) that is attributable to a permanent establishment pertaining to the business conducted under an investment partnership contract concluded by the nonresident; hereinafter the same applies in this paragraph), the amount specified by Cabinet Order as the amount of loss pertaining to covered domestic source income arising from the business conducted through a permanent establishment under the investment partnership contract concluded by the nonresident to which that application pertains (referred to as a "special application partnership business" in the following paragraph) is deemed not to exist for the purpose of applying the provisions of that Act and other laws and regulations concerning income tax.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定の適用がある場合における非居住者が有する所得税法第百六十一条第一項第一号に掲げる国内源泉所得（同項第二号、第三号、第五号から第十一号まで及び第十三号から第十七号までに掲げる国内源泉所得に該当するものに限る。）で特例適用組合事業に係る恒久的施設に帰せられるものは、同項第一号に掲げる国内源泉所得に該当しないものとみなして、同法その他所得税に関する法令の規定を適用する。
  <sup>art-41-21/par-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-3</sup>
  If the provisions of paragraph (1) apply, the domestic source income listed in Article 161, paragraph (1), item (i) of the Income Tax Act (limited to that which falls under the domestic source income listed in items (ii), (iii), (v) through (xi) and (xiii) through (xvii) of that paragraph) held by a nonresident that is attributable to a permanent establishment pertaining to a special application partnership business is deemed not to fall under the domestic source income listed in item (i) of that paragraph, and the provisions of that Act and other laws and regulations concerning income tax apply accordingly.
  <sup>machine translation, not official</sup>

  **第四項**  この条において、次の各号に掲げる用語の意義は、当該各号に定めるところによる。
  <sup>art-41-21/par-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4</sup>
  In this Article, the meanings of the terms set forth in the following items are as prescribed in those items:
  <sup>machine translation, not official</sup>

    **一**  投資組合契約　投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約及び外国組合契約をいう。
    <sup>art-41-21/par-4/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-4/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-1</sup>
    investment partnership contract: This means an investment limited partnership contract prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment and a foreign partnership contract;
    <sup>machine translation, not official</sup>

    **二**  投資組合　投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合及び外国組合契約により成立するこれに類するものをいう。
    <sup>art-41-21/par-4/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-4/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-2</sup>
    investment partnership: This means an investment limited partnership prescribed in Article 2, paragraph (2) of the Limited Partnership Act for Investment and anything similar thereto formed by a foreign partnership contract;
    <sup>machine translation, not official</sup>

    **三**  有限責任組合員　投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合の有限責任組合員及び外国組合契約におけるこれに類する者をいう。
    <sup>art-41-21/par-4/item-3 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-4/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-3</sup>
    limited partner: This means a limited partner of an investment limited partnership prescribed in Article 2, paragraph (2) of the Limited Partnership Act for Investment and a person similar thereto under a foreign partnership contract;
    <sup>machine translation, not official</sup>

    **四**  組合財産　投資事業有限責任組合契約に関する法律第十六条において準用する民法第六百六十八条に規定する組合財産及び外国組合契約におけるこれに類する財産をいう。
    <sup>art-41-21/par-4/item-4 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-4/item-4 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-4</sup>
    partnership property: This means partnership property prescribed in Article 668 of the Civil Code as applied mutatis mutandis pursuant to Article 16 of the Limited Partnership Act for Investment and property similar thereto under a foreign partnership contract;
    <sup>machine translation, not official</sup>

    **五**  無限責任組合員　投資事業有限責任組合契約に関する法律第二条第二項に規定する投資事業有限責任組合の無限責任組合員及び外国組合契約におけるこれに類する者をいう。
    <sup>art-41-21/par-4/item-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-5</sup>
    general partner with unlimited liability: This means a general partner with unlimited liability of an investment limited partnership prescribed in Article 2, paragraph (2) of the Limited Partnership Act for Investment and a person similar thereto under a foreign partnership contract;
    <sup>machine translation, not official</sup>

    **六**  外国組合契約　外国における投資事業有限責任組合契約に関する法律第三条第一項に規定する投資事業有限責任組合契約に類する契約をいう。
    <sup>art-41-21/par-4/item-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-4/item-6 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4/item-6</sup>
    foreign partnership contract: This means a contract in a foreign country that is similar to an investment limited partnership contract prescribed in Article 3, paragraph (1) of the Limited Partnership Act for Investment.
    <sup>machine translation, not official</sup>

  **第五項**  第一項の規定は、非居住者又は外国法人が、同項の規定の適用を受けようとする旨、その者の氏名又は名称、住所（国内に居所を有する非居住者にあつては、居所。以下この条において同じ。）及び投資組合財産持分割合その他の財務省令で定める事項を記載した書類（以下この条において「特例適用申告書」という。）に同項第一号から第三号までに掲げる要件を満たすものであることを証する書類として財務省令で定める書類を添付して、これを、投資組合契約に係る投資組合の無限責任組合員で所得税法第百六十一条第一項第四号に掲げる国内源泉所得の同号に規定する配分の取扱いをする者（以下この条において「配分の取扱者」という。）を経由して当該国内源泉所得に係る所得税の同法第十七条の規定による納税地（同法第十八条第二項の規定による指定があつた場合には、その指定をされた納税地）の所轄税務署長に提出しており、かつ、当該投資組合契約の締結の日からその提出の日までの間継続して第一項各号に掲げる要件を満たしている場合に限り、その提出の日以後の期間について、適用する。
  <sup>art-41-21/par-5 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5</sup>
  The provisions of paragraph (1) apply, for the period on and after the date of submission, only if a nonresident or foreign corporation has submitted a document stating that it seeks the application of the provisions of that paragraph, its name, its address (or, for a nonresident who has a residence in Japan, its residence; hereinafter the same applies in this Article), its share ratio in investment partnership property and other matters specified by Order of the Ministry of Finance (hereinafter referred to as a "special application return" in this Article), with the document specified by Order of the Ministry of Finance as a document certifying that it satisfies the requirements listed in items (i) through (iii) of that paragraph attached, to the district director having jurisdiction over the place for tax payment under the provisions of Article 17 of the Income Tax Act (or, if a designation has been made under the provisions of Article 18, paragraph (2) of that Act, the designated place for tax payment) for the income tax on the domestic source income listed in Article 161, paragraph (1), item (iv) of that Act, via the general partner with unlimited liability of the investment partnership pertaining to the investment partnership contract who handles the distribution, prescribed in that item, of that domestic source income (hereinafter referred to as the "person handling the distribution" in this Article), and has continuously satisfied the requirements listed in the items of paragraph (1) from the date of conclusion of that investment partnership contract to the date of that submission.
  <sup>machine translation, not official</sup>

  **第六項**  特例適用申告書を提出した者が第一項各号に掲げる要件のいずれかを満たさないこととなつた場合には、その満たさないこととなつた日以後は、当該特例適用申告書に係る投資組合の解散その他の政令で定める事由が生ずる日までの間は、同項の規定は、適用しない。
  <sup>art-41-21/par-6 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-6</sup>
  If a person who has submitted a special application return ceases to satisfy any of the requirements listed in the items of paragraph (1), the provisions of that paragraph do not apply on or after the date on which the person ceased to satisfy it, until the date on which the dissolution of the investment partnership pertaining to that special application return or any other event specified by Cabinet Order occurs.
  <sup>machine translation, not official</sup>

  **第七項**  第五項の場合において、特例適用申告書が同項に規定する税務署長に提出されたときは、当該特例適用申告書に係る配分の取扱者においてその受理がされた日にその提出があつたものとみなす。
  <sup>art-41-21/par-7 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-7</sup>
  In the case referred to in paragraph (5), when a special application return has been submitted to the district director prescribed in that paragraph, it is deemed to have been submitted on the date on which it was received by the person handling the distribution pertaining to that special application return.
  <sup>machine translation, not official</sup>

  **第八項**  特例適用申告書を提出する者は、その提出の際、その経由する配分の取扱者にその者が非居住者又は外国法人に該当することを証する書類として財務省令で定める書類を提示しなければならないものとし、当該配分の取扱者は、当該特例適用申告書に記載されている氏名又は名称及び住所を当該書類により確認しなければならないものとする。
  <sup>art-41-21/par-8 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-8</sup>
  A person who submits a special application return must, at the time of its submission, present to the person handling the distribution through whom it is submitted the document specified by Order of the Ministry of Finance as a document certifying that the person falls under a nonresident or foreign corporation, and that person handling the distribution must confirm the name and address stated in that special application return by means of that document.
  <sup>machine translation, not official</sup>

  **第九項**  特例適用申告書を提出した者が、次の各号に掲げる場合に該当することとなつた場合には、その者は、その該当することとなつた日以後最初に当該特例適用申告書に係る投資組合契約に基づいて受ける所得税法第百六十一条第一項第四号に掲げる国内源泉所得の同法第二百十二条第五項の規定により支払があつたものとみなされる日の前日（その者が非居住者である場合にあつては、当該前日又は当該該当することとなつた日以後最初に同法第百六十一条第一項に規定する国内源泉所得を有することとなつた日の属する年の翌年三月十五日のいずれか早い日）までに、当該各号に定める申告書に添付書類（第一号に定める申告書にあつては同号に規定する変更が当該特例適用申告書に係る投資組合契約の内容の変更又は投資組合財産持分割合の変更（第一項第三号に規定する政令で定める合議体を設置する旨の投資組合契約の内容の変更をした場合における当該変更後最初に投資組合財産持分割合を百分の二十五以上とするものに限る。）である場合における当該投資組合契約の内容の変更又は投資組合財産持分割合の変更後においても第一項第一号から第三号までに掲げる要件を満たすものであることを証する書類として財務省令で定める書類をいい、第二号に定める申告書にあつては第五項に規定する財務省令で定める書類をいう。）を添付して、これを、当該特例適用申告書に係る配分の取扱者を経由して第五項に規定する税務署長に提出しなければならない。
  <sup>art-41-21/par-9 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9</sup>
  If a person who has submitted a special application return comes to fall under any of the cases listed in the following items, the person must submit the return specified in each of those items, with the attached documents (meaning, for the return specified in item (i), where the change prescribed in that item is a change in the content of the investment partnership contract pertaining to that special application return or a change in the share ratio in investment partnership property (limited to a change that, where the content of the investment partnership contract has been changed to provide that the council specified by Cabinet Order prescribed in paragraph (1), item (iii) is to be established, first makes the share ratio in investment partnership property 25 percent or more after that change), the document specified by Order of the Ministry of Finance as a document certifying that the person satisfies the requirements listed in paragraph (1), items (i) through (iii) even after that change in the content of the investment partnership contract or change in the share ratio in investment partnership property, and, for the return specified in item (ii), the document specified by Order of the Ministry of Finance prescribed in paragraph (5)) attached, to the district director prescribed in paragraph (5) via the person handling the distribution pertaining to that special application return, by the day before the date on which the domestic source income listed in Article 161, paragraph (1), item (iv) of the Income Tax Act that the person first receives under the investment partnership contract pertaining to that special application return on or after the date on which the person came to fall under that case is deemed to have been paid under the provisions of Article 212, paragraph (5) of that Act (or, if the person is a nonresident, by that day before or by March 15 of the year following the year that includes the date on which the person first comes to have domestic source income prescribed in Article 161, paragraph (1) of that Act on or after the date on which the person came to fall under that case, whichever is earlier):
  <sup>machine translation, not official</sup>

    **一**  当該特例適用申告書に記載した第五項に規定する財務省令で定める事項又は次号に定める申告書に記載した同号に規定する財務省令で定める事項の変更をした場合　その変更をした後の氏名又は名称、住所及び投資組合財産持分割合その他の財務省令で定める事項を記載した申告書
    <sup>art-41-21/par-9/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1</sup>
    if the person has changed any of the matters specified by Order of the Ministry of Finance prescribed in paragraph (5) that are stated in that special application return, or any of the matters specified by Order of the Ministry of Finance prescribed in the following item that are stated in the return specified in that item: a return stating the name, address, share ratio in investment partnership property and other matters specified by Order of the Ministry of Finance after that change;
    <sup>machine translation, not official</sup>

    **二**  当該特例適用申告書を提出した日、前号に定める申告書を提出した日又はこの号に定める申告書を提出した日のいずれか遅い日の翌日から五年を経過した場合　当該特例適用申告書を提出した者の氏名又は名称、住所及び投資組合財産持分割合その他の財務省令で定める事項を記載した申告書
    <sup>art-41-21/par-9/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-2</sup>
    if five years have elapsed from the day following the date on which that special application return was submitted, the date on which the return specified in the preceding item was submitted or the date on which the return specified in this item was submitted, whichever is the latest: a return stating the name, address, share ratio in investment partnership property and other matters specified by Order of the Ministry of Finance of the person who submitted that special application return.
    <sup>machine translation, not official</sup>

  **第十項**  第六項の規定は特例適用申告書を提出した者が前項の規定により提出すべき同項各号に定める申告書を提出しなかつた場合（同項の規定により当該各号に定める申告書に添付すべき同項に規定する添付書類を添付しなかつた場合を含む。）について、第七項及び第八項の規定は前項各号に定める申告書の提出について、それぞれ準用する。この場合において、第六項中「第一項各号に掲げる要件のいずれかを満たさないこととなつた場合」とあるのは「第九項の規定により提出すべき同項各号に定める申告書を提出しなかつた場合（同項の規定により当該各号に定める申告書に添付すべき同項に規定する添付書類を添付しなかつた場合を含む。）」と、「その満たさない」とあるのは「当該各号に掲げる場合に該当する」と、「同項」とあるのは「第一項」と、第七項中「第五項」とあるのは「第九項」と、「特例適用申告書が同項」とあるのは「同項各号に定める申告書が第五項」と、「当該特例適用申告書」とあるのは「当該各号に定める申告書」と、第八項中「特例適用申告書を」とあるのは「次項各号に定める申告書を」と、「当該特例適用申告書」とあるのは「当該各号に定める申告書」と読み替えるものとする。
  <sup>art-41-21/par-10 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-10</sup>
  The provisions of paragraph (6) apply mutatis mutandis to the case where a person who has submitted a special application return fails to submit the return specified in each item of the preceding paragraph that the person is required to submit under the provisions of that paragraph (including the case where the person fails to attach the attached documents prescribed in that paragraph that are required to be attached to the return specified in each of those items under the provisions of that paragraph), and the provisions of paragraphs (7) and (8) apply mutatis mutandis to the submission of the return specified in each item of the preceding paragraph. In this case, the phrase "ceases to satisfy any of the requirements listed in the items of paragraph (1)" in paragraph (6) is deemed to be replaced with "fails to submit the return specified in each item of paragraph (9) that the person is required to submit under the provisions of that paragraph (including the case where the person fails to attach the attached documents prescribed in that paragraph that are required to be attached to the return specified in each of those items under the provisions of that paragraph)", the phrase "ceased to satisfy it" is deemed to be replaced with "came to fall under the case listed in each of those items", the phrase "that paragraph" is deemed to be replaced with "paragraph (1)", the phrase "paragraph (5)" in paragraph (7) is deemed to be replaced with "paragraph (9)", the phrase "a special application return has been submitted to the district director prescribed in that paragraph" is deemed to be replaced with "the return specified in each item of that paragraph has been submitted to the district director prescribed in paragraph (5)", the phrase "that special application return" is deemed to be replaced with "the return specified in each of those items", the phrase "submits a special application return" in paragraph (8) is deemed to be replaced with "submits the return specified in each item of the following paragraph", and the phrase "that special application return" is deemed to be replaced with "the return specified in each of those items".
  <sup>machine translation, not official</sup>

  **第十一項**  第五項の非居住者若しくは外国法人又は第九項の特例適用申告書を提出した者（以下この項及び第十三項において「非居住者等」という。）は、第五項の規定による特例適用申告書の提出又は第九項の規定による同項各号に定める申告書の提出に代えて、これらの規定の配分の取扱者に対し、当該特例適用申告書又は当該各号に定める申告書に記載すべき事項を電磁的方法（電子情報処理組織を使用する方法その他の情報通信の技術を利用する方法であつて財務省令で定めるものをいう。第十三項において同じ。）により提供することができる。この場合において、当該非居住者等は、当該特例適用申告書又は当該各号に定める申告書を当該配分の取扱者に提出したものとみなす。
  <sup>art-41-21/par-11 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11</sup>
  A nonresident or foreign corporation referred to in paragraph (5) or a person who has submitted a special application return referred to in paragraph (9) (hereinafter referred to as a "nonresident, etc." in this paragraph and paragraph (13)) may, in lieu of submitting a special application return under the provisions of paragraph (5) or submitting the return specified in each item of paragraph (9) under the provisions of that paragraph, provide the person handling the distribution referred to in those provisions with the matters to be stated in that special application return or in the return specified in each of those items by electronic or magnetic means (meaning the method of using an electronic data processing system or any other method using information and communications technology that is specified by Order of the Ministry of Finance; the same applies in paragraph (13)). In this case, that nonresident, etc. is deemed to have submitted that special application return or the return specified in each of those items to that person handling the distribution.
  <sup>machine translation, not official</sup>

  **第十二項**  前項の規定の適用がある場合における第七項及び第十項の規定の適用については、第七項中「、特例適用申告書」とあるのは「、特例適用申告書に記載すべき事項」と、「受理がされた日」とあるのは「提供を受けた日」と、第十項中「特例適用申告書が」とあるのは「特例適用申告書に記載すべき事項が」と、「同項各号に定める申告書が」とあるのは「同項各号に定める申告書に記載すべき事項が」とする。
  <sup>art-41-21/par-12 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-12</sup>
  With regard to the application of the provisions of paragraphs (7) and (10) in the case where the provisions of the preceding paragraph apply, the phrase "when a special application return" in paragraph (7) is deemed to be replaced with "when the matters to be stated in a special application return", the phrase "the date on which it was received" is deemed to be replaced with "the date on which they were provided", the phrase "a special application return has" in paragraph (10) is deemed to be replaced with "the matters to be stated in a special application return have", and the phrase "the return specified in each item of that paragraph has" is deemed to be replaced with "the matters to be stated in the return specified in each item of that paragraph have".
  <sup>machine translation, not official</sup>

  **第十三項**  非居住者等は、第十一項の規定により特例適用申告書又は第九項各号に定める申告書に記載すべき事項を電磁的方法により提供する場合には、第五項に規定する財務省令で定める書類の同項の規定による提出又は第九項に規定する添付書類の同項の規定による提出に代えて、第五項又は第九項の配分の取扱者に対し、当該財務省令で定める書類又は当該添付書類に記載されるべき事項を電磁的方法により提供することができる。この場合において、当該非居住者等は、第五項又は第九項の規定により当該特例適用申告書又は当該各号に定める申告書に当該財務省令で定める書類又は当該添付書類を添付して、提出したものとみなす。
  <sup>art-41-21/par-13 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-13</sup>
  When a nonresident, etc. provides, by electronic or magnetic means, the matters to be stated in a special application return or in the return specified in each item of paragraph (9) pursuant to the provisions of paragraph (11), the nonresident, etc. may, in lieu of submitting the document specified by Order of the Ministry of Finance prescribed in paragraph (5) under the provisions of that paragraph or submitting the attached documents prescribed in paragraph (9) under the provisions of that paragraph, provide the person handling the distribution referred to in paragraph (5) or (9) with the matters to be stated in that document specified by Order of the Ministry of Finance or those attached documents by electronic or magnetic means. In this case, that nonresident, etc. is deemed to have submitted that special application return or the return specified in each of those items with that document specified by Order of the Ministry of Finance or those attached documents attached, under the provisions of paragraph (5) or (9).
  <sup>machine translation, not official</sup>

  **第十四項**  第一項の規定の適用がある場合には、次に定めるところによる。
  <sup>art-41-21/par-14 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14</sup>
  Where the provisions of paragraph (1) apply, the following applies:
  <sup>machine translation, not official</sup>

    **一**  所得税法第百六十六条の規定の適用については、同条中「内部取引に該当するものを含む。第百四十八条第一項」とあるのは、「内部取引（租税特別措置法第四十一条の二十一第二項（外国組合員に対する課税の特例）に規定する対象国内源泉所得に係るものを除く。）に該当するものを含む。第百四十八条第一項」とする。
    <sup>art-41-21/par-14/item-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14/item-1</sup>
    with regard to the application of the provisions of Article 166 of the Income Tax Act, the phrase "including those that fall under internal dealings; Article 148, paragraph (1)" in that Article is deemed to be replaced with "including those that fall under internal dealings (excluding those pertaining to covered domestic source income prescribed in Article 41-21, paragraph (2) (Special Provisions on Taxation of Foreign Partners) of the Act on Special Measures Concerning Taxation); Article 148, paragraph (1)";
    <sup>machine translation, not official</sup>

    **二**  所得税法第百六十六条の二第二項及び第二百三十二条の規定の適用については、同項及び同条第一項中「内部取引」とあるのは、「内部取引（租税特別措置法第四十一条の二十一第二項（外国組合員に対する課税の特例）に規定する対象国内源泉所得に係るものを除く。）」とする。
    <sup>art-41-21/par-14/item-2 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14/item-2</sup>
    with regard to the application of the provisions of Article 166-2, paragraph (2) and Article 232 of the Income Tax Act, the phrase "internal dealings" in that paragraph and in paragraph (1) of that Article is deemed to be replaced with "internal dealings (excluding those pertaining to covered domestic source income prescribed in Article 41-21, paragraph (2) (Special Provisions on Taxation of Foreign Partners) of the Act on Special Measures Concerning Taxation)".
    <sup>machine translation, not official</sup>

  **第十五項**  第一項の規定の適用を受ける非居住者又は外国法人が締結している投資組合契約に係る配分の取扱者は、所得税法第二百二十七条の二の規定により当該非居住者又は外国法人につき提出する同条の投資事業有限責任組合に係る組合員所得に関する計算書に、当該非居住者又は外国法人が第五項の規定により特例適用申告書を提出している旨その他の財務省令で定める事項を記載しなければならない。
  <sup>art-41-21/par-15 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-15</sup>
  The person handling the distribution pertaining to an investment partnership contract concluded by a nonresident or foreign corporation that receives the application of the provisions of paragraph (1) must state, in the statement of partners' income pertaining to an investment limited partnership referred to in Article 227-2 of the Income Tax Act that the person submits with respect to that nonresident or foreign corporation pursuant to the provisions of that Article, the fact that the nonresident or foreign corporation has submitted a special application return pursuant to the provisions of paragraph (5) and other matters specified by Order of the Ministry of Finance.
  <sup>machine translation, not official</sup>

  **第十六項**  第五項から前項までに定めるもののほか、第一項の規定の適用その他投資組合契約を締結している非居住者に係る所得税に関する法令の規定の適用に関し必要な事項は、政令で定める。
  <sup>art-41-21/par-16 · https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-16</sup>
  Beyond what is provided for in paragraph (5) through the preceding paragraph, necessary matters concerning the application of the provisions of paragraph (1) and the application of other provisions of laws and regulations concerning income tax with respect to nonresidents who have concluded investment partnership contracts are specified by Cabinet Order.
  <sup>machine translation, not official</sup>

---

## Cites
- art-41-21/par-1: 所得税法第百六十一条第一項 → 所得税法 第百六十一条第一項 (Article 161, paragraph (1)), art-161/par-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1
- art-41-21/par-1: 同項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-41-21/par-1: 第五号から第十一号まで → 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/ja/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-41-21/par-1: 第五号から第十一号まで → 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/ja/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-41-21/par-1: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13
- art-41-21/par-1: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-41-21/par-1: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-41-21/par-1: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16
- art-41-21/par-1: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十七号 (Article 161, paragraph (1), item (xvii)), art-161/par-1/item-17 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-17 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-17
- art-41-21/par-1: 同項第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-2
- art-41-21/par-1: 第三号 → 所得税法 第百六十一条第一項第三号 (Article 161, paragraph (1), item (iii)), art-161/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-3
- art-41-21/par-1: 第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-41-21/par-1: 第五号から第十一号まで → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-5
- art-41-21/par-1: 第五号から第十一号まで → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-41-21/par-1: 第五号から第十一号まで → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7
- art-41-21/par-1: 第五号から第十一号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-41-21/par-1: 第五号から第十一号まで → 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/ja/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9
- art-41-21/par-1/item-3: 第九項 → 租税特別措置法 第四十一条の二十一第九項 (Article 41-21, paragraph (9)), art-41-21/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
- art-41-21/par-1/item-3: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-2: 所得税法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-41-21/par-2: 第五号から第十一号まで → 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/ja/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-41-21/par-2: 同項第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-2
- art-41-21/par-2: 第三号 → 所得税法 第百六十一条第一項第三号 (Article 161, paragraph (1), item (iii)), art-161/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-3
- art-41-21/par-2: 第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-41-21/par-2: 第五号から第十一号まで → 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/ja/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-41-21/par-2: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13
- art-41-21/par-2: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-41-21/par-2: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-41-21/par-2: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16
- art-41-21/par-2: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十七号 (Article 161, paragraph (1), item (xvii)), art-161/par-1/item-17 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-17 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-17
- art-41-21/par-2: 第五号から第十一号まで → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-5
- art-41-21/par-2: 第五号から第十一号まで → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-41-21/par-2: 第五号から第十一号まで → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7
- art-41-21/par-2: 第五号から第十一号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-41-21/par-2: 第五号から第十一号まで → 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/ja/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9
- art-41-21/par-2: この項 → 租税特別措置法 第四十一条の二十一第二項 (Article 41-21, paragraph (2)), art-41-21/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-2
- art-41-21/par-2: 次項 → 租税特別措置法 第四十一条の二十一第三項 (Article 41-21, paragraph (3)), art-41-21/par-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-3
- art-41-21/par-2: 前項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-3: 所得税法第百六十一条第一項第一号 → 所得税法 第百六十一条第一項第一号 (Article 161, paragraph (1), item (i)), art-161/par-1/item-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-1
- art-41-21/par-3: 第五号から第十一号まで → 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/ja/income-tax-act/art-161/par-1/item-10 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-10
- art-41-21/par-3: 第五号から第十一号まで → 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/ja/income-tax-act/art-161/par-1/item-11 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-11
- art-41-21/par-3: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十三号 (Article 161, paragraph (1), item (xiii)), art-161/par-1/item-13 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-13 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-13
- art-41-21/par-3: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-3: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十四号 (Article 161, paragraph (1), item (xiv)), art-161/par-1/item-14 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-14 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-14
- art-41-21/par-3: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十五号 (Article 161, paragraph (1), item (xv)), art-161/par-1/item-15 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-15 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-15
- art-41-21/par-3: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十六号 (Article 161, paragraph (1), item (xvi)), art-161/par-1/item-16 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-16 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-16
- art-41-21/par-3: 第十三号から第十七号まで → 所得税法 第百六十一条第一項第十七号 (Article 161, paragraph (1), item (xvii)), art-161/par-1/item-17 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-17 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-17
- art-41-21/par-3: 同項第二号 → 所得税法 第百六十一条第一項第二号 (Article 161, paragraph (1), item (ii)), art-161/par-1/item-2 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-2 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-2
- art-41-21/par-3: 第三号 → 所得税法 第百六十一条第一項第三号 (Article 161, paragraph (1), item (iii)), art-161/par-1/item-3 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-3 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-3
- art-41-21/par-3: 第五号から第十一号まで → 所得税法 第百六十一条第一項第五号 (Article 161, paragraph (1), item (v)), art-161/par-1/item-5 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-5 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-5
- art-41-21/par-3: 第五号から第十一号まで → 所得税法 第百六十一条第一項第六号 (Article 161, paragraph (1), item (vi)), art-161/par-1/item-6 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-6 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-6
- art-41-21/par-3: 第五号から第十一号まで → 所得税法 第百六十一条第一項第七号 (Article 161, paragraph (1), item (vii)), art-161/par-1/item-7 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-7 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-7
- art-41-21/par-3: 第五号から第十一号まで → 所得税法 第百六十一条第一項第八号 (Article 161, paragraph (1), item (viii)), art-161/par-1/item-8 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-8 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-8
- art-41-21/par-3: 第五号から第十一号まで → 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/ja/income-tax-act/art-161/par-1/item-9 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-9
- art-41-21/par-4: この条 → 租税特別措置法 第四十一条の二十一 (Article 41-21), art-41-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21 · https://japanlaw.org/l/332AC0000000026/art-41-21
- art-41-21/par-4/item-1: 投資事業有限責任組合契約に関する法律第三条第一項 → e-Gov law 410AC0000000090, 第三条第一項 (Article 3, paragraph (1)), art-3/par-1 — not held in this collection
- art-41-21/par-4/item-2: 投資事業有限責任組合契約に関する法律第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-41-21/par-4/item-3: 投資事業有限責任組合契約に関する法律第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-41-21/par-4/item-4: 投資事業有限責任組合契約に関する法律第十六条 → e-Gov law 410AC0000000090, 第十六条 (Article 16), art-16 — not held in this collection
- art-41-21/par-4/item-4: 民法第六百六十八条 → e-Gov law 129AC0000000089, 第六百六十八条 (Article 668), art-668 — not held in this collection
- art-41-21/par-4/item-5: 投資事業有限責任組合契約に関する法律第二条第二項 → e-Gov law 410AC0000000090, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection
- art-41-21/par-5: 同号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-41-21/par-5: 同法第十七条 → 所得税法 第十七条 (Article 17), art-17 — https://japanlaw.org/ja/income-tax-act/art-17 · https://japanlaw.org/l/340AC0000000033/art-17
- art-41-21/par-5: 同法第十八条第二項 → 所得税法 第十八条第二項 (Article 18, paragraph (2)), art-18/par-2 — https://japanlaw.org/ja/income-tax-act/art-18/par-2 · https://japanlaw.org/l/340AC0000000033/art-18/par-2
- art-41-21/par-5: この条 → 租税特別措置法 第四十一条の二十一 (Article 41-21), art-41-21 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21 · https://japanlaw.org/l/332AC0000000026/art-41-21
- art-41-21/par-5: 同項第一号から第三号まで → 租税特別措置法 第四十一条の二十一第一項第一号 (Article 41-21, paragraph (1), item (i)), art-41-21/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-1
- art-41-21/par-5: 同項第一号から第三号まで → 租税特別措置法 第四十一条の二十一第一項第三号 (Article 41-21, paragraph (1), item (iii)), art-41-21/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-3
- art-41-21/par-5: 同項第一号から第三号まで → 租税特別措置法 第四十一条の二十一第一項第二号 (Article 41-21, paragraph (1), item (ii)), art-41-21/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-2
- art-41-21/par-5: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-6: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-7: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-9: 同法第百六十一条第一項 → 所得税法 第百六十一条第一項 (Article 161, paragraph (1)), art-161/par-1 — https://japanlaw.org/ja/income-tax-act/art-161/par-1 · https://japanlaw.org/l/340AC0000000033/art-161/par-1
- art-41-21/par-9: 所得税法第百六十一条第一項第四号 → 所得税法 第百六十一条第一項第四号 (Article 161, paragraph (1), item (iv)), art-161/par-1/item-4 — https://japanlaw.org/ja/income-tax-act/art-161/par-1/item-4 · https://japanlaw.org/l/340AC0000000033/art-161/par-1/item-4
- art-41-21/par-9: 同法第二百十二条第五項 → 所得税法 第二百十二条第五項 (Article 212, paragraph (5)), art-212/par-5 — https://japanlaw.org/ja/income-tax-act/art-212/par-5 · https://japanlaw.org/l/340AC0000000033/art-212/par-5
- art-41-21/par-9: 第一項第三号 → 租税特別措置法 第四十一条の二十一第一項第三号 (Article 41-21, paragraph (1), item (iii)), art-41-21/par-1/item-3 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-3
- art-41-21/par-9: 第一項第一号から第三号まで → 租税特別措置法 第四十一条の二十一第一項第一号 (Article 41-21, paragraph (1), item (i)), art-41-21/par-1/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-1
- art-41-21/par-9: 第一項第一号から第三号まで → 租税特別措置法 第四十一条の二十一第一項第二号 (Article 41-21, paragraph (1), item (ii)), art-41-21/par-1/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-2
- art-41-21/par-9: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-9: 第一号 → 租税特別措置法 第四十一条の二十一第九項第一号 (Article 41-21, paragraph (9), item (i)), art-41-21/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1
- art-41-21/par-9/item-1: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-9/item-1: 次号 → 租税特別措置法 第四十一条の二十一第九項第二号 (Article 41-21, paragraph (9), item (ii)), art-41-21/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-2
- art-41-21/par-9/item-2: この号 → 租税特別措置法 第四十一条の二十一第九項第二号 (Article 41-21, paragraph (9), item (ii)), art-41-21/par-9/item-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-2
- art-41-21/par-9/item-2: 前号 → 租税特別措置法 第四十一条の二十一第九項第一号 (Article 41-21, paragraph (9), item (i)), art-41-21/par-9/item-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1
- art-41-21/par-10: 前項 → 租税特別措置法 第四十一条の二十一第九項 (Article 41-21, paragraph (9)), art-41-21/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
- art-41-21/par-10: 第八項 → 租税特別措置法 第四十一条の二十一第八項 (Article 41-21, paragraph (8)), art-41-21/par-8 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-8 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-8
- art-41-21/par-10: 第七項 → 租税特別措置法 第四十一条の二十一第七項 (Article 41-21, paragraph (7)), art-41-21/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-7
- art-41-21/par-10: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-10: 第六項 → 租税特別措置法 第四十一条の二十一第六項 (Article 41-21, paragraph (6)), art-41-21/par-6 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-6
- art-41-21/par-10: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-11: 第九項 → 租税特別措置法 第四十一条の二十一第九項 (Article 41-21, paragraph (9)), art-41-21/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
- art-41-21/par-11: 第十三項 → 租税特別措置法 第四十一条の二十一第十三項 (Article 41-21, paragraph (13)), art-41-21/par-13 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-13
- art-41-21/par-11: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-11: この項 → 租税特別措置法 第四十一条の二十一第十一項 (Article 41-21, paragraph (11)), art-41-21/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11
- art-41-21/par-12: 第十項 → 租税特別措置法 第四十一条の二十一第十項 (Article 41-21, paragraph (10)), art-41-21/par-10 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-10
- art-41-21/par-12: 第七項 → 租税特別措置法 第四十一条の二十一第七項 (Article 41-21, paragraph (7)), art-41-21/par-7 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-7
- art-41-21/par-12: 前項 → 租税特別措置法 第四十一条の二十一第十一項 (Article 41-21, paragraph (11)), art-41-21/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11
- art-41-21/par-13: 第九項 → 租税特別措置法 第四十一条の二十一第九項 (Article 41-21, paragraph (9)), art-41-21/par-9 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
- art-41-21/par-13: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-13: 第十一項 → 租税特別措置法 第四十一条の二十一第十一項 (Article 41-21, paragraph (11)), art-41-21/par-11 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11
- art-41-21/par-14: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-14/item-1: 第百四十八条第一項 → 所得税法 第百四十八条第一項 (Article 148, paragraph (1)), art-148/par-1 — https://japanlaw.org/ja/income-tax-act/art-148/par-1 · https://japanlaw.org/l/340AC0000000033/art-148/par-1
- art-41-21/par-14/item-1: 所得税法第百六十六条 → 所得税法 第百六十六条 (Article 166), art-166 — https://japanlaw.org/ja/income-tax-act/art-166 · https://japanlaw.org/l/340AC0000000033/art-166
- art-41-21/par-14/item-1: 租税特別措置法第四十一条の二十一第二項 → 租税特別措置法 第四十一条の二十一第二項 (Article 41-21, paragraph (2)), art-41-21/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-2
- art-41-21/par-14/item-2: 所得税法第百六十六条の二第二項 → 所得税法 第百六十六条の二第二項 (Article 166-2, paragraph (2)), art-166-2/par-2 — https://japanlaw.org/ja/income-tax-act/art-166-2/par-2 · https://japanlaw.org/l/340AC0000000033/art-166-2/par-2
- art-41-21/par-14/item-2: 第二百三十二条 → 所得税法 第二百三十二条 (Article 232), art-232 — https://japanlaw.org/ja/income-tax-act/art-232 · https://japanlaw.org/l/340AC0000000033/art-232
- art-41-21/par-14/item-2: 同条第一項 → 所得税法 第二百三十二条第一項 (Article 232, paragraph (1)), art-232/par-1 — https://japanlaw.org/ja/income-tax-act/art-232/par-1 · https://japanlaw.org/l/340AC0000000033/art-232/par-1
- art-41-21/par-14/item-2: 租税特別措置法第四十一条の二十一第二項 → 租税特別措置法 第四十一条の二十一第二項 (Article 41-21, paragraph (2)), art-41-21/par-2 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-2
- art-41-21/par-15: 所得税法第二百二十七条の二 → 所得税法 第二百二十七条の二 (Article 227-2), art-227-2 — https://japanlaw.org/ja/income-tax-act/art-227-2 · https://japanlaw.org/l/340AC0000000033/art-227-2
- art-41-21/par-15: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-15: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1
- art-41-21/par-16: 第五項 → 租税特別措置法 第四十一条の二十一第五項 (Article 41-21, paragraph (5)), art-41-21/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- art-41-21/par-16: 前項 → 租税特別措置法 第四十一条の二十一第十五項 (Article 41-21, paragraph (15)), art-41-21/par-15 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-15
- art-41-21/par-16: 第一項 → 租税特別措置法 第四十一条の二十一第一項 (Article 41-21, paragraph (1)), art-41-21/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1

## Cited by

29 provisions cite this one. No official source publishes this direction.

- 租税特別措置法 第四十一条の二十一第一項第三号（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-1/item-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-1/item-3
- 租税特別措置法 第四十一条の二十一第二項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-2
- 租税特別措置法 第四十一条の二十一第三項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-3 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-3
- 租税特別措置法 第四十一条の二十一第四項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-4 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-4
- 租税特別措置法 第四十一条の二十一第五項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-5 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-5
- 租税特別措置法 第四十一条の二十一第六項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-6 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-6
- 租税特別措置法 第四十一条の二十一第七項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-7 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-7
- 租税特別措置法 第四十一条の二十一第九項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9
- 租税特別措置法 第四十一条の二十一第九項第一号（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-1
- 租税特別措置法 第四十一条の二十一第九項第二号（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-9/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-9/item-2
- 租税特別措置法 第四十一条の二十一第十項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-10 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-10
- 租税特別措置法 第四十一条の二十一第十一項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-11 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-11
- 租税特別措置法 第四十一条の二十一第十二項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-12 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-12
- 租税特別措置法 第四十一条の二十一第十三項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-13 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-13
- 租税特別措置法 第四十一条の二十一第十四項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-14 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14
- 租税特別措置法 第四十一条の二十一第十四項第一号（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-14/item-1 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14/item-1
- 租税特別措置法 第四十一条の二十一第十四項第二号（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-14/item-2 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-14/item-2
- 租税特別措置法 第四十一条の二十一第十五項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-15 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-15
- 租税特別措置法 第四十一条の二十一第十六項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-41-21/par-16 · https://japanlaw.org/l/332AC0000000026/art-41-21/par-16
- 租税特別措置法 第六十七条の十六第一項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-1
- 租税特別措置法 第六十七条の十六第四項（外国組合員に対する課税の特例） — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16/par-4 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-4
- 租税特別措置法 附則第八十四条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-84/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-84/par-1
- 租税特別措置法 附則第四十条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-40/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40/par-1
- 租税特別措置法 附則第四十条第二項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-40/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40/par-2
- 租税特別措置法 附則第四十条第三項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-40/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-40/par-3
- 租税特別措置法 附則第五十九条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-59/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59/par-1
- 租税特別措置法 附則第五十九条第二項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-59/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59/par-2
- 租税特別措置法 附則第五十九条第三項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5031-11/art-59/par-3 · https://japanlaw.org/l/332AC0000000026/suppl-5031-11/art-59/par-3
- 租税特別措置法 附則第四十九条第一項（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） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-49/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-49/par-1

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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-20261007T211206-095, translated 2026-10-08
- claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-096, 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