1 article
Supplementary Provisions, Article 12Transitional Measures Concerning Domestic Source Income Where a Tax Treaty Provides Otherwise for Nonresidents
第十二条（非居住者に係る租税条約に異なる定めがある場合の国内源泉所得に関する経過措置）
The provisions of Article 162, paragraph (2) of the New Income Tax Act apply to income tax for tax year 2019 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2018 and earlier tax years.
新所得税法第百六十二条第二項の規定は、令和元年分以後の所得税について適用し、平成三十年分以前の所得税については、なお従前の例による。