# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第八十四条 (Supplementary Provisions, Article 84) - 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: 第八十四条 (Supplementary Provisions, Article 84)（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） — address `suppl-4301-7/art-84` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-84 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-84 - 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. --- ### 第八十四条（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） — Transitional Measures Concerning Special Provisions on Taxation of Foreign Partners Who Are Nonresidents or Foreign Corporations caption: machine translation, not official suppl-4301-7/art-84 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-84 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-84 **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令和元年以後の各年において有することとなる当該非居住者に係る同項及び同条第三項に規定する国内源泉所得又は同条第一項の外国法人が平成三十一年一月一日以後に開始する事業年度において支払を受けるべき当該外国法人に係る同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四十一条の二十一第一項の非居住者が平成三十年以前の各年において有することとなった所得税法第百六十一条第一項に規定する国内源泉所得又は旧租税特別措置法第四十一条の二十一第一項の外国法人が同日前に開始した事業年度において支払を受けるべき所得税法第百六十一条第一項第四号から第十一号まで若しくは第十三号から第十六号までに掲げる国内源泉所得については、なお従前の例による。 suppl-4301-7/art-84/par-1 · 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 The provisions of Article 41-21 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in paragraph (1) and paragraph (3) of that Article pertaining to a nonresident referred to in paragraph (1) of that Article that the nonresident comes to have in 2019 or any subsequent year, or to domestic source income prescribed in paragraph (1) of that Article pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive in a business year beginning on or after January 1, 2019, and the provisions then in force continue to govern domestic source income prescribed in Article 161, paragraph (1) of the Income Tax Act that a nonresident referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation came to have in 2018 or any prior year, or domestic source income listed in Article 161, paragraph (1), items (iv) through (xi) or items (xiii) through (xvi) of the Income Tax Act that a foreign corporation referred to in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation is to receive in a business year that began before that date. machine translation, not official **第二項** 旧租税特別措置法第四十一条の二十一第九項に規定する非居住者が平成三十年以前の各年において同項に規定する国内源泉所得を有することとなった場合における同項の書類の提出については、なお従前の例による。 suppl-4301-7/art-84/par-2 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-84/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-84/par-2 The provisions then in force continue to govern the submission of the documents referred to in Article 41-21, paragraph (9) of the Former Act on Special Measures Concerning Taxation in the case where a nonresident prescribed in that paragraph came to have domestic source income prescribed in that paragraph in 2018 or any prior year. machine translation, not official --- ## Cites - suppl-4301-7/art-84/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 - suppl-4301-7/art-84/par-1: 所得税法第百六十一条第一項第四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 - suppl-4301-7/art-84/par-1: 所得税法第百六十一条第一項第四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 - suppl-4301-7/art-84/par-1: 第十三号から第十六号まで → 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 - suppl-4301-7/art-84/par-1: 第十三号から第十六号まで → 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 - suppl-4301-7/art-84/par-1: 第十三号から第十六号まで → 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 - suppl-4301-7/art-84/par-1: 第十三号から第十六号まで → 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 - suppl-4301-7/art-84/par-1: 所得税法第百六十一条第一項第四号から第十一号まで → 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 - suppl-4301-7/art-84/par-1: 所得税法第百六十一条第一項第四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 - suppl-4301-7/art-84/par-1: 所得税法第百六十一条第一項第四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 - suppl-4301-7/art-84/par-1: 所得税法第百六十一条第一項第四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 - suppl-4301-7/art-84/par-1: 所得税法第百六十一条第一項第四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 - suppl-4301-7/art-84/par-1: 所得税法第百六十一条第一項第四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 - suppl-4301-7/art-84/par-1: 新租税特別措置法第四十一条の二十一 → 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 - suppl-4301-7/art-84/par-1: 同条第三項 → 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 - suppl-4301-7/art-84/par-1: 同条第一項 → 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 2 provisions cite this one. No official source publishes this direction. - 租税特別措置法 附則第一条第一項第四号ト（施行期日） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-1/par-1/item-4/sub-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-1/par-1/item-4/sub-2 - 租税特別措置法 附則第六十四条第二項（地方活力向上地域等において雇用者の数が増加した場合の所得税額の特別控除に関する経過措置） — https://japanlaw.org/ja/special-taxation-measures-act/suppl-4301-7/art-64/par-2 · https://japanlaw.org/l/332AC0000000026/suppl-4301-7/art-64/par-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-20261007T211206-596, 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