Supplementary Provisions, Article 8, paragraph (1)
第一項
The provisions of Article 231-2 of the New Income Tax Act apply to persons who fall under the category of persons prescribed in paragraph (1) of that Article on or after January 1, 2014, and the provisions then in force continue to govern the application of the provisions of Article 231-2, paragraph (1) or (3) of the Income Tax Act prior to amendment by the provisions of Article 1 (referred to as the "Former Income Tax Act" in the following Article and Articles 39 and 41 of the Supplementary Provisions) to persons who fell under the category of persons prescribed in those provisions before that date.
新所得税法第二百三十一条の二の規定は、平成二十六年一月一日以後において同条第一項に規定する者に該当する者について適用し、同日前に第一条の規定による改正前の所得税法（次条並びに附則第三十九条及び第四十一条において「旧所得税法」という。）第二百三十一条の二第一項又は第三項に規定する者に該当する者のこれらの規定の適用については、なお従前の例による。