第一項
Supplementary Provisions, Article 13, paragraph (1)
新所得税法第百二十条第五項（新所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）並びに第百六十六条において準用する場合を含む。以下この条において同じ。）の規定は、施行日以後に新所得税法第百二十条第五項の非永住者であった期間を有する居住者が、平成十八年分以後の所得税に係る確定申告書を提出する場合について適用する。
The provisions of Article 120, paragraph (5) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4) and Article 127, paragraph (4) of the new Income Tax Act (including the cases where these provisions are applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act) and Article 166 of the new Income Tax Act; the same applies hereinafter in this Article) apply in the case where a Resident who has a period of being a Non-Permanent Resident referred to in Article 120, paragraph (5) of the new Income Tax Act on or after the effective date submits a Tax Return for income tax for 2006 or any subsequent year.