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Supplementary Provisions, Article 11Transitional Measures Concerning the Calculation of the Amount of Income Pertaining to Income Attributable to a Permanent Establishment Related to Specified Internal Transactions
第十一条（特定の内部取引に係る恒久的施設帰属所得に係る所得の金額の計算に関する経過措置）
The provisions of Article 165-5-2 of the new Income Tax Act apply to income tax for 2017 and subsequent years.
新所得税法第百六十五条の五の二の規定は、平成二十九年分以後の所得税について適用する。