Supplementary Provisions, Article 5, paragraph (1)
第一項
The provisions of Article 180-2, paragraph (1) of the new Income Tax Act apply to domestic source income prescribed in that paragraph which is paid on or after the date specified in Article 1, item (v) of the Supplementary Provisions.
新所得税法第百八十条の二第一項の規定は、附則第一条第五号に定める日以後に支払われる同項に規定する国内源泉所得について適用する。