第三項
Supplementary Provisions, Article 19, paragraph (3)
旧所得税法第二百十四条第一項各号に掲げる者が平成二十八年十二月三十一日以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、同条第一項から第三項までの規定は、なおその効力を有する。この場合において、同条第一項第一号中「第百六十四条第一項第一号」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（以下この項において「旧所得税法」という。）第百六十四条第一項第一号」と、「第百六十一条第一号の二」とあるのは「旧所得税法第百六十一条第一号の二」と、同項第二号中「第百六十四条第一項第二号」とあるのは「旧所得税法第百六十四条第一項第二号」と、同項第三号中「第百六十四条第一項第三号」とあるのは「旧所得税法第百六十四条第一項第三号」とする。
With regard to the domestic source income specified in an item of Article 214, paragraph (1) of the former Income Tax Act that a person set forth in that item is to be paid on or before December 31, 2016, the provisions of paragraphs (1) through (3) of that Article remain in force. In this case, the phrase "Article 164, paragraph (1), item (i)" in paragraph (1), item (i) of that Article is deemed to be replaced with "Article 164, paragraph (1), item (i) 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)", the phrase "Article 161, item (i)-2" is deemed to be replaced with "Article 161, item (i)-2 of the former Income Tax Act", the phrase "Article 164, paragraph (1), item (ii)" in item (ii) of that paragraph is deemed to be replaced with "Article 164, paragraph (1), item (ii) of the former Income Tax Act", and the phrase "Article 164, paragraph (1), item (iii)" in item (iii) of that paragraph is deemed to be replaced with "Article 164, paragraph (1), item (iii) of the former Income Tax Act".