第二項
Supplementary Provisions, Article 3, paragraph (2)
新所得税法第二条第一項第八号の四（外国法人に係る部分に限る。）の規定は、平成三十一年一月一日以後に開始する事業年度において支払を受けるべき新所得税法第五条第二項第二号に規定する外国法人課税所得について適用し、同日前に開始した事業年度において支払を受けるべき旧所得税法第五条第二項第二号に規定する外国法人課税所得については、なお従前の例による。
The provisions of Article 2, paragraph (1), item (viii)-4 of the new Income Tax Act (limited to the part concerning Foreign Corporations) apply to taxable income of a Foreign Corporation as prescribed in Article 5, paragraph (2), item (ii) of the new Income Tax Act to be received in a business year beginning on or after January 1, 2019, and the provisions then in force continue to govern taxable income of a Foreign Corporation as prescribed in Article 5, paragraph (2), item (ii) of the former Income Tax Act to be received in a business year that began before that date.