Supplementary Provisions, Article 16Transitional Measures Concerning the Scope of Business That Has as Its Main Content the Provision of Personal Services
第十六条（人的役務の提供を主たる内容とする事業の範囲に関する経過措置）
The provisions of Article 225-5 (limited to the portion pertaining to item (iii)) (Scope of Business That Has as Its Main Content the Provision of Personal Services) of the New Order apply to the income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern the income tax for 2018 and earlier years.
新令第二百二十五条の五（第三号に係る部分に限る。）（人的役務の提供を主たる内容とする事業の範囲）の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。
tax year 2019machine translation
「令和元年分」
The tax year running from 1 January 2019 (the 31st year of Heisei) to 31 December 2019 (the first year of Reiwa), which spans the change of era name.
Defined inSupplementary Provisions, Article 3, paragraph (1)
New Ordermachine translation
「新令」
This Cabinet Order as amended by Article 1 of Cabinet Order No. 131 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)