Supplementary Provisions, Article 2, paragraph (1)
第一項
The provisions of Article 9, paragraph (1), item (xvi) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the new Income Tax Act") apply to income tax for tax year 2021 and subsequent tax years.
第一条の規定による改正後の所得税法（以下「新所得税法」という。）第九条第一項第十六号の規定は、令和三年分以後の所得税について適用する。