第二項
Supplementary Provisions, Article 3, paragraph (2)
平成二十八年以前の各年において第一条の規定による改正前の所得税法（以下附則第二十二条まで及び第七十四条において「旧所得税法」という。）第五条第二項第一号又は第二号に掲げる場合に該当する非居住者の平成二十八年分以前の所得税については、同項の規定は、なおその効力を有する。この場合において、同項第一号中「第百六十一条」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「旧所得税法」という。）第百六十一条」と、同項第二号中「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」とする。
With regard to the income tax for 2016 and prior years of a Nonresident who, in any year up to and including 2016, falls under the case set forth in Article 5, paragraph (2), item (i) or (ii) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as the "former Income Tax Act" up to Article 22 and in Article 74 of the Supplementary Provisions), the provisions of that paragraph remain in force. In this case, the phrase "Article 161" in item (i) of that paragraph is deemed to be replaced with "Article 161 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")", and the phrase "Article 161, item (i)-2" in item (ii) of that paragraph is deemed to be replaced with "Article 161, item (i)-2 of the former Income Tax Act".