Supplementary Provisions, Article 11, paragraph (1)
第一項
The provisions of Article 121, paragraph (3) of the New Income Tax Act apply to income tax for tax year 2018 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2017 and earlier tax years.
新所得税法第百二十一条第三項の規定は、平成三十年分以後の所得税について適用し、平成二十九年分以前の所得税については、なお従前の例による。