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Supplementary Provisions, Article 2Transitional Measures Concerning Special Provisions on the Locality for Paying Taxes
第二条（納税地の特例に関する経過措置）
With regard to the application of the provisions of Article 16 of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the Former Income Tax Act") to a change in the locality for paying income tax made before January 1, 2023 under the provisions of paragraph (1), (2) or (5) of that Article, the provisions then in force continue to govern.
令和五年一月一日前の第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第十六条第一項、第二項又は第五項の規定による所得税の納税地の変更に係る同条の規定の適用については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
the Former Income Tax Actmachine translation
「旧所得税法」
The Income Tax Act as it stood before Article 1 of Act No. 4 of 2022, the law these supplementary provisions belong to, amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)