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Supplementary Provisions, Article 6Transitional Measures Concerning Income from the Transfer of Assets Located in Japan, etc.
第六条（国内にある資産の譲渡による所得等に関する経過措置）
The provisions of Article 280, paragraph (2) (Income from the Transfer of Assets Located in Japan) and Article 291 (Taxable Income of Nonresidents Without a Permanent Establishment) of the New Order apply to income tax for 2006 and thereafter, and the provisions then in force continue to govern income tax for 2005 and earlier.
新令第二百八十条第二項（国内にある資産の譲渡による所得）及び第二百九十一条（恒久的施設を有しない非居住者の課税所得）の規定は、平成十八年分以後の所得税について適用し、平成十七年分以前の所得税については、なお従前の例による。
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.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 98 of 2005.
Short name set inSupplementary Provisions, Article 2, paragraph (1)