Supplementary Provisions, Article 20, paragraph (1)
第一項
The provisions of Article 228-3-2 of the New Income Tax Act apply to economic benefits received through a provision, etc. as prescribed in that Article on or after January 1, 2016, and the provisions then in force continue to govern economic benefits received through a provision, etc. as prescribed in Article 228-3-2 of the Former Income Tax Act before that date.
新所得税法第二百二十八条の三の二の規定は、平成二十八年一月一日以後に同条に規定する供与等を受ける経済的利益について適用し、同日前に旧所得税法第二百二十八条の三の二に規定する供与等を受けた経済的利益については、なお従前の例による。