Supplementary Provisions, Article 11, paragraph (5)
第五項
With regard to the domestic source income specified in an item of Article 164, paragraph (2) of the former Income Tax Act that a Nonresident set forth in that item has on or before December 31, 2016, the provisions of that paragraph and Articles 169 and 170 of the former Income Tax Act remain in force. In this case, the phrase "Section 3" in that paragraph is deemed to be replaced with "Part III, Chapter II, Section 3 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "former Income Tax Act")", the phrase "Article 161, item (iv)" in each item of that paragraph is deemed to be replaced with "Article 161, item (iv) of the former Income Tax Act", the phrase "each item of Article 164, paragraph (2)" in Article 169 of the former Income Tax Act is deemed to be replaced with "each item of Article 164, paragraph (2) of the former Income Tax Act", the phrase "Article 161, item (iv)" in item (i) of that Article is deemed to be replaced with "Article 161, item (iv) of the former Income Tax Act", the phrase "Article 161, item (v)" in item (ii) of that Article is deemed to be replaced with "Article 161, item (v) of the former Income Tax Act", the phrase "Article 161, item (viii), (b)" in item (iii) of that Article is deemed to be replaced with "Article 161, item (viii), (b) of the former Income Tax Act", the phrase "Article 161, item (ix)" in item (iv) of that Article is deemed to be replaced with "Article 161, item (ix) of the former Income Tax Act", the phrase "Article 161, item (x)" in item (v) of that Article is deemed to be replaced with "Article 161, item (x) of the former Income Tax Act", and the phrase "Article 161, item (iv)" in Article 170 of the former Income Tax Act is deemed to be replaced with "Article 161, item (iv) of the former Income Tax Act".
旧所得税法第百六十四条第二項各号に掲げる非居住者が平成二十八年十二月三十一日以前に有する当該各号に定める国内源泉所得については、同項並びに旧所得税法第百六十九条及び第百七十条の規定は、なおその効力を有する。この場合において、同項中「第三節」とあるのは「所得税法等の一部を改正する法律（平成二十六年法律第十号）第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第三編第二章第三節」と、同項各号中「第百六十一条第四号」とあるのは「旧所得税法第百六十一条第四号」と、旧所得税法第百六十九条中「第百六十四条第二項各号」とあるのは「旧所得税法第百六十四条第二項各号」と、同条第一号中「第百六十一条第四号」とあるのは「旧所得税法第百六十一条第四号」と、同条第二号中「第百六十一条第五号」とあるのは「旧所得税法第百六十一条第五号」と、同条第三号中「第百六十一条第八号ロ」とあるのは「旧所得税法第百六十一条第八号ロ」と、同条第四号中「第百六十一条第九号」とあるのは「旧所得税法第百六十一条第九号」と、同条第五号中「第百六十一条第十号」とあるのは「旧所得税法第百六十一条第十号」と、旧所得税法第百七十条中「第百六十一条第四号」とあるのは「旧所得税法第百六十一条第四号」とする。