第一項
Supplementary Provisions, Article 22, paragraph (1)
新所得税法第二百三十二条第一項の規定は、同項に規定する業務を国内において行う非居住者が平成二十九年一月一日以後に行う同項に規定する取引について適用し、旧所得税法第二百三十二条第一項に規定する非居住者が同日前に行った同項の取引については、なお従前の例による。
The provisions of Article 232, paragraph (1) of the new Income Tax Act apply to transactions prescribed in that paragraph that a Nonresident who conducts the operations prescribed in that paragraph in Japan conducts on or after January 1, 2017, and the provisions then in force continue to govern transactions under that paragraph that a Nonresident prescribed in Article 232, paragraph (1) of the former Income Tax Act conducted before that date.