Supplementary Provisions, Article 17Transitional Measures Concerning Income Arising from the Transfer of Assets Located in Japan
第十七条（国内にある資産の譲渡により生ずる所得に関する経過措置）
The provisions of Article 281, paragraph (1) (limited to the portion pertaining to item (v)) and paragraphs (8) through (10) (Income Arising from the Transfer of Assets Located in Japan) 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.
新令第二百八十一条第一項（第五号に係る部分に限る。）及び第八項から第十項まで（国内にある資産の譲渡により生ずる所得）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)