第一項
Supplementary Provisions, Article 2, paragraph (1)
令和五年一月一日前の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係る同条の規定の適用については、なお従前の例による。
With regard to the application of the provisions of Article 16 of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the former Income Tax Act") to a change in the locality for paying income tax made before January 1, 2023 under the provisions of paragraph (1), (2) or (5) of that Article, the provisions then in force continue to govern.