Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Taxation on Internal Dealings of Nonresidents
第七十五条（非居住者の内部取引に係る課税の特例に関する経過措置）
The provisions of Article 40-3-3, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2018 and subsequent years.
新租税特別措置法第四十条の三の三第三項及び第四項の規定は、非居住者の平成三十年分以後の所得税について適用する。
The provisions of Article 40-3-3, paragraphs (5) through (8) of the New Act on Special Measures Concerning Taxation apply to income tax of a nonresident for 2018 and subsequent years, and with regard to income tax of a nonresident for 2017 and prior years, the provisions then in force continue to govern.
新租税特別措置法第四十条の三の三第五項から第八項までの規定は、非居住者の平成三十年分以後の所得税について適用し、非居住者の平成二十九年分以前の所得税については、なお従前の例による。