Supplementary Provisions, Article 3Transitional Measures Concerning the Scope of Widows, etc.
第三条（寡婦の範囲等に関する経過措置）
The provisions of Article 11, paragraph (2) (Scope of Widows) and Article 11-2, paragraph (2) (Scope of Widowers) of the Order for Enforcement of the Income Tax Act after the amendment under the provisions of Article 1 (hereinafter referred to as the "New Order") apply to income tax for 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the tax year for the period from January 1, 2019 to December 31, 2019; the same applies hereinafter) and earlier years.
第一条の規定による改正後の所得税法施行令（以下「新令」という。）第十一条第二項（寡婦の範囲）及び第十一条の二第二項（寡夫の範囲）の規定は、令和二年分以後の所得税について適用し、令和元年分（平成三十一年一月一日から令和元年十二月三十一日までの期間に係る年分をいう。以下同じ。）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)