第二項
Supplementary Provisions, Article 11, paragraph (2)
平成二十八年以前の各年において旧所得税法第百六十四条第一項各号に定める国内源泉所得を有する当該各号に掲げる非居住者の平成二十八年分以前の所得税については、同項及び旧所得税法第百六十五条の規定は、なおその効力を有する。この場合において、同項中「次節第一款」とあるのは「所得税法等の一部を改正する法律(平成二十六年法律第十号)第一条の規定による改正前の所得税法(以下この項及び次条において「旧所得税法」という。)第三編第二章第二節第一款」と、同項第一号中「国内源泉所得」とあるのは「国内源泉所得(旧所得税法第百六十一条に規定する国内源泉所得をいう。以下この項において同じ。)」と、同項第二号及び第三号中「第百六十一条第一号」とあるのは「旧所得税法第百六十一条第一号」と、「第百六十一条第四号」とあるのは「旧所得税法第百六十一条第四号」と、同項第四号イ中「第百六十一条第一号」とあるのは「旧所得税法第百六十一条第一号」と、同号ロ中「第百六十一条第二号」とあるのは「旧所得税法第百六十一条第二号」と、同条中「前条第一項各号」とあるのは「旧所得税法第百六十四条第一項各号」と、「前編第一章から第四章まで」とあるのは「旧所得税法第二編第一章から第四章まで」とする。
With regard to the income tax for 2016 and prior years of a Nonresident set forth in an item of Article 164, paragraph (1) of the former Income Tax Act who, in any year up to and including 2016, has the domestic source income specified in that item, the provisions of that paragraph and Article 165 of the former Income Tax Act remain in force. In this case, the phrase "Subsection 1 of the following Section" in that paragraph is deemed to be replaced with "Part III, Chapter II, Section 2, Subsection 1 of the Income Tax Act prior to the amendment by Article 1 of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014) (hereinafter referred to as the "former Income Tax Act" in this paragraph and the following Article)", the phrase "domestic source income" in item (i) of that paragraph is deemed to be replaced with "domestic source income (meaning domestic source income prescribed in Article 161 of the former Income Tax Act; the same applies hereinafter in this paragraph)", the phrase "Article 161, item (i)" in items (ii) and (iii) of that paragraph is deemed to be replaced with "Article 161, item (i) of the former Income Tax Act", and the phrase "Article 161, item (iv)" is deemed to be replaced with "Article 161, item (iv) of the former Income Tax Act", the phrase "Article 161, item (i)" in item (iv), (a) of that paragraph is deemed to be replaced with "Article 161, item (i) of the former Income Tax Act", the phrase "Article 161, item (ii)" in (b) of that item is deemed to be replaced with "Article 161, item (ii) of the former Income Tax Act", and the phrase "each item of paragraph (1) of the preceding Article" in that Article is deemed to be replaced with "each item of Article 164, paragraph (1) of the former Income Tax Act", and the phrase "Chapters I through IV of the preceding Part" is deemed to be replaced with "Part II, Chapters I through IV of the former Income Tax Act".