Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Calculation of the Amount of Foreign-Source Income
第八十三条（国外所得金額の計算の特例に関する経過措置）
The provisions of Article 41-19-5, paragraphs (3) and (4) of the New Act on Special Measures Concerning Taxation apply to income tax of a resident for 2018 and subsequent years.
新租税特別措置法第四十一条の十九の五第三項及び第四項の規定は、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 41-19-5, paragraphs (5), (6) and (13) of the New Act on Special Measures Concerning Taxation apply to income tax of a resident for 2018 and subsequent years, and with regard to income tax of a resident for 2017 and prior years, the provisions then in force continue to govern.
新租税特別措置法第四十一条の十九の五第五項、第六項及び第十三項の規定は、居住者の平成三十年分以後の所得税について適用し、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。