第一項
Supplementary Provisions, Article 10, paragraph (1)
新所得税法第百六十一条及び第百六十二条第二項の規定は、非居住者の平成二十九年分以後の所得税について適用する。
The provisions of Article 161 and Article 162, paragraph (2) of the new Income Tax Act apply to the income tax of a Nonresident for 2017 and subsequent years.