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Supplementary Provisions, Article 3Transitional Measures Concerning Notification of Change in the Locality for Paying Taxes
第三条（納税地の異動の届出に関する経過措置）
With regard to the application of the provisions of Article 20 of the former Income Tax Act to a change in the locality for paying income tax made before January 1, 2023, the provisions then in force continue to govern.
令和五年一月一日前の所得税の納税地の異動に係る旧所得税法第二十条の規定の適用については、なお従前の例による。