第二項
Supplementary Provisions, Article 16, paragraph (2)
新所得税法第百八十条第一項から第三項までの規定は、同条第一項に規定する外国法人が平成二十八年四月一日以後に支払を受けるべき同項に規定する対象国内源泉所得について適用し、旧所得税法第百八十条第一項各号に掲げる法人が同日前に支払を受けるべき当該各号に定める国内源泉所得については、なお従前の例による。
The provisions of Article 180, paragraphs (1) through (3) of the new Income Tax Act apply to the covered domestic source income prescribed in paragraph (1) of that Article that a Foreign Corporation prescribed in that paragraph is to be paid on or after April 1, 2016, and the provisions then in force continue to govern the domestic source income specified in an item of Article 180, paragraph (1) of the former Income Tax Act that a corporation set forth in that item is to be paid before that date.