# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第百条 (Supplementary Provisions, Article 100) - 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: 第百条 (Supplementary Provisions, Article 100)（外国組合員に対する課税の特例に関する経過措置） — address `suppl-4261-10/art-100` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-100 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-100 - 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. --- ### 第百条（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 caption: machine translation, not official suppl-4261-10/art-100 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-100 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-100 **第一項** 新租税特別措置法第六十七条の十六の規定は、同条第一項の外国法人が平成二十八年四月一日以後に有することとなる新法人税法第百三十八条第一項に規定する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同日前に有することとなった旧法人税法第百三十八条に規定する国内源泉所得については、なお従前の例による。 suppl-4261-10/art-100/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-100/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-100/par-1 The provisions of Article 67-16 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in Article 138, paragraph (1) of the New Corporation Tax Act that a foreign corporation referred to in paragraph (1) of that Article comes to have on or after April 1, 2016, and the provisions then in force continue to govern domestic source income prescribed in Article 138 of the Former Corporation Tax Act that a foreign corporation referred to in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to have before that date. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第六号ト（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4261-10/art-1/par-1/item-6/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4261-10/art-1/par-1/item-6/sub-2 --- ## 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-20261007T211206-555, translated 2026-10-08 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07