Supplementary Provisions, Article 7, paragraph (1)
第一項
The provisions of Article 60-2 of the new Income Tax Act apply in the case where a Resident makes a departure from Japan prescribed in paragraph (1) of that Article on or after July 1, 2015.
新所得税法第六十条の二の規定は、居住者が平成二十七年七月一日以後に同条第一項に規定する国外転出をする場合について適用する。