# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第四十九条 (Supplementary Provisions, Article 49) - 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: 第四十九条 (Supplementary Provisions, Article 49)（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-5081-12/art-49` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-49 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-49 - 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. --- ### 第四十九条（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 on Foreign Partners Who Are Nonresidents or Foreign Corporations caption: machine translation, not official suppl-5081-12/art-49 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-49 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-49 **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こととなる当該非居住者に係る同項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施行日前に有することとなった当該非居住者に係る同項に規定する国内源泉所得又は同項の外国法人が施行日前に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は、なお従前の例による。 suppl-5081-12/art-49/par-1 · 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 The provisions of Article 41-21 of the New Act on Special Measures Concerning Taxation apply to domestic source income prescribed in paragraph (1) of that Article pertaining to a nonresident referred to in that paragraph that the nonresident comes to have on or after the Effective Date, or domestic source income prescribed in that paragraph pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive on or after the Effective Date, and the provisions then in force continue to govern domestic source income prescribed in Article 41-21, paragraph (1) of the Former Act on Special Measures Concerning Taxation pertaining to a nonresident referred to in that paragraph that the nonresident came to have before the Effective Date, or domestic source income prescribed in that paragraph pertaining to a foreign corporation referred to in that paragraph that the foreign corporation is to receive before the Effective Date. machine translation, not official --- ## Cites - suppl-5081-12/art-49/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-5081-12/art-49/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 --- ## 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-20261007T211206-662, 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