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Supplementary Provisions, Article 5Transitional Measures Regarding Settlement of Accounts
第五条（決算に関する経過措置）
The provisions of Article 60 of the New Regulation apply to income tax for tax year 2019 and subsequent years, and the provisions then in force continue to govern income tax for tax year 2018 and earlier years.
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the New Regulationmachine translation
「新規則」
This Ministerial Order as amended by Article 1 of Ministry of Finance Order No. 6 of 2019.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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 (3)