# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第六十六条 (Supplementary Provisions, Article 66) - 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: 第六十六条 (Supplementary Provisions, Article 66)（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-66` - 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-66 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-66 - 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. --- ### 第六十六条（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 Foreign Corporations caption: machine translation, not official suppl-5081-12/art-66 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-66 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-66 **第一項** 新租税特別措置法第六十七条の十六第五項の規定は、同条第一項の外国法人が施行日以後に有することとなる同項に規定する対象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施行日前に有することとなった同項に規定する対象国内源泉所得については、なお従前の例による。 suppl-5081-12/art-66/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/suppl-5081-12/art-66/par-1 · https://japanlaw.org/l/332AC0000000026/suppl-5081-12/art-66/par-1 The provisions of Article 67-16, paragraph (5) of the New Act on Special Measures Concerning Taxation apply to covered domestic source income prescribed in paragraph (1) of that Article that a foreign corporation referred to in that paragraph comes to have on or after the Effective Date, and the provisions then in force continue to govern covered domestic source income prescribed in Article 67-16, paragraph (1) of the Former Act on Special Measures Concerning Taxation that a foreign corporation referred to in that paragraph came to have before the Effective Date. machine translation, not official --- ## Cites - suppl-5081-12/art-66/par-1: 新租税特別措置法第六十七条の十六第五項 → 租税特別措置法 第六十七条の十六第五項 (Article 67-16, paragraph (5)), art-67-16/par-5 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16/par-5 · https://japanlaw.org/l/332AC0000000026/art-67-16/par-5 - suppl-5081-12/art-66/par-1: 同条第一項 → 租税特別措置法 第六十七条の十六第一項 (Article 67-16, paragraph (1)), art-67-16/par-1 — https://japanlaw.org/ja/special-taxation-measures-act/art-67-16/par-1 · https://japanlaw.org/l/332AC0000000026/art-67-16/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-20261007T211206-664, translated 2026-10-13 - This site's parser, version 190 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07