第一項
Supplementary Provisions, Article 3, paragraph (1)
新所得税法第十六条第三項から第五項までの規定は、施行日以後の同条第一項、第二項又は第五項の規定による所得税の納税地の変更について適用し、施行日前の第一条の規定による改正前の所得税法（以下附則第十条までにおいて「旧所得税法」という。）第十六条第一項、第二項又は第五項の規定による所得税の納税地の変更については、なお従前の例による。
The provisions of Article 16, paragraphs (3) through (5) of the New Income Tax Act apply to a change of the place for tax payment for income tax under the provisions of paragraph (1), (2), or (5) of that Article made on or after the effective date, and the provisions then in force continue to govern a change of the place for tax payment for income tax under the provisions of Article 16, paragraph (1), (2), or (5) of the Income Tax Act before the amendment by Article 1 (hereinafter referred to as the "Former Income Tax Act" up to Article 10 of the Supplementary Provisions) made before the effective date.