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Supplementary Provisions, Article 2Transitional Measures Concerning Nontaxable Income
第二条（非課税所得に関する経過措置）
The provisions of Article 9, paragraph (1), item (xvi) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act") apply to income tax for tax year 2021 and subsequent tax years.
第一条の規定による改正後の所得税法（以下「新所得税法」という。）第九条第一項第十六号の規定は、令和三年分以後の所得税について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 11 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)