Supplementary Provisions, Article 19, paragraph (2)
第二項
The provisions of Article 214, paragraphs (1) through (3) of the new Income Tax Act apply to the covered domestic source income prescribed in paragraph (1) of that Article that a Nonresident prescribed in that paragraph is to be paid on or after January 1, 2017.
新所得税法第二百十四条第一項から第三項までの規定は、同条第一項に規定する非居住者が平成二十九年一月一日以後に支払を受けるべき同項に規定する対象国内源泉所得について適用する。