Supplementary Provisions, Article 10, paragraph (2)
第二項
With regard to the income tax for 2016 and prior years of a Nonresident who, in any year up to and including 2016, has domestic source income prescribed in Article 161 of the former Income Tax Act, the provisions of that Article and Article 162 of the former Income Tax Act remain in force. In this case, the technical replacement of terms in the provisions of laws and regulations concerning income tax and any other necessary matters concerning the application of the first sentence of this paragraph are specified by Cabinet Order.
平成二十八年以前の各年において旧所得税法第百六十一条に規定する国内源泉所得を有する非居住者の平成二十八年分以前の所得税については、同条及び旧所得税法第百六十二条の規定は、なおその効力を有する。この場合において、所得税に関する法令の規定の技術的読替えその他この項前段の規定の適用に関し必要な事項は、政令で定める。