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Supplementary Provisions, Article 15Transitional Measures Concerning the Denial of Acts or Calculations Related to a Nonresident's Income Attributable to a Permanent Establishment
第十五条（非居住者の恒久的施設帰属所得に係る行為又は計算の否認に関する経過措置）
The provisions of Article 168-2 of the new Income Tax Act apply to acts or calculations that a Nonresident prescribed in that Article makes on or after January 1, 2017.
新所得税法第百六十八条の二の規定は、同条に規定する非居住者が平成二十九年一月一日以後に行う行為又は計算について適用する。