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Supplementary Provisions, Article 5Transitional Measures Regarding Matters to Be Entered in a Tax Return
第五条（確定申告書の記載事項に関する経過措置）
The provisions of Article 47, paragraphs (1) and (2) (Matters to Be Entered in a Tax Return) of the New Regulation apply to income tax for tax year 2020 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2019 (meaning the year for the period from January 1, 2019 through December 31, 2019) and earlier years.
新規則第四十七条第一項及び第二項（確定申告書の記載事項）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。）以前の所得税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Ministry of Finance Order No. 12 of 2018.
Short name set inSupplementary Provisions, Article 3, paragraph (1)