第一項
Supplementary Provisions, Article 5, paragraph (1)
新所得税法第八十三条の二第二項の規定は、令和二年分以後の所得税について適用し、令和元年分以前の所得税については、なお従前の例による。
The provisions of Article 83-2, paragraph (2) of the new Income Tax Act apply to income tax for tax year 2020 and subsequent tax years, and the provisions then in force continue to govern income tax for tax year 2019 and earlier tax years.