Supplementary Provisions, Article 3Transitional Measures Accompanying the Partial Amendment of the Order for Enforcement of the Income Tax Act
第三条（所得税法施行令の一部改正に伴う経過措置）
The provisions of Article 170-3, paragraph (2) (limited to the portion pertaining to item (ii)) of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 2 (referred to as the "New Order for Enforcement of the Income Tax Act" in the following paragraph) apply to the events listed in that item that arise on or after January 1 of the year following the year that includes the Effective Date (or that date, where the Effective Date is January 1, 2017; hereinafter in this paragraph and the following Article referred to as the "application start date"), and the provisions then in force continue to govern the events listed in Article 170-3, paragraph (2), item (ii) of the Order for Enforcement of the Income Tax Act before the amendment under the provisions of Article 2 that arose before the application start date.
第二条の規定による改正後の所得税法施行令（次項において「新所得税法施行令」という。）第百七十条の三第二項（第二号に係る部分に限る。）の規定は、施行日の属する年の翌年一月一日（施行日が平成二十九年一月一日である場合には、同日。以下この項及び次条において「適用開始日」という。）以後に生ずる同号に掲げる事由について適用し、適用開始日前に生じた第二条の規定による改正前の所得税法施行令第百七十条の三第二項第二号に掲げる事由については、なお従前の例による。
The provisions of Article 222-2, paragraph (4) (limited to the portion pertaining to item (iv)), Article 225-2, paragraph (1) and Article 292-9, paragraph (2) (limited to the portion pertaining to item (ii)) of the New Order for Enforcement of the Income Tax Act apply to income tax for the year following the year that includes the Effective Date (or 2017, where the Effective Date is January 1, 2017; hereinafter in this paragraph referred to as the "first year of application") and subsequent years, and the provisions then in force continue to govern income tax for years before the first year of application.
新所得税法施行令第二百二十二条の二第四項（第四号に係る部分に限る。）、第二百二十五条の二第一項及び第二百九十二条の九第二項（第二号に係る部分に限る。）の規定は、施行日の属する年の翌年（施行日が平成二十九年一月一日である場合には、同年。以下この項において「適用開始年」という。）分以後の所得税について適用し、適用開始年分前の所得税については、なお従前の例による。
New Order for Enforcement of the Income Tax Actmachine translation
「新所得税法施行令」
In Article 3, paragraphs (1) and (2) of the supplementary provisions (附則) of Cabinet Order No. 226 of 2016, the Order for Enforcement of the Income Tax Act as amended by Article 2 of that Cabinet Order.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 3, paragraph (2)
application start datemachine translation
「適用開始日」
1 January of the year after the year in which Cabinet Order No. 226 of 2016 comes into effect (or 1 January 2017, if it comes into effect on that day), from which Article 170-3, paragraph (2), item (ii) of the Order for Enforcement of the Income Tax Act as amended by it applies to the events that item lists.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this paragraph
first year of applicationmachine translation
「適用開始年」
The year after the year in which Cabinet Order No. 226 of 2016 comes into effect (or 2017 itself, if it comes into effect on 1 January 2017): the first year whose income tax the provisions of the Order for Enforcement of the Income Tax Act that paragraph names, as amended, apply to.
Short name set inSupplementary Provisions, Article 3, paragraph (2)· applies only in this paragraph