Supplementary Provisions, Article 9, paragraph (1)
第一項
The provisions of Article 60-4 of the new Income Tax Act apply in the case where the circumstances under paragraph (3) of that Article arise on or after July 1, 2015.
新所得税法第六十条の四の規定は、平成二十七年七月一日以後に同条第三項の事由が生ずる場合について適用する。