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Supplementary Provisions, Article 11Transitional Measures Concerning the Calculation of Tax Amount Where a Nonresident Becomes a Resident in the Middle of a Year

第十一条(年の中途で非居住者が居住者となった場合の税額の計算に関する経過措置)

The provisions of Article 258 (Calculation of Tax Amount Where a Nonresident Becomes a Resident in the Middle of a Year) of the New Order apply to the income tax for 2017 and subsequent years, and the provisions then in force continue to govern the income tax for 2016 and earlier years.

新令第二百五十八条(年の中途で非居住者が居住者となった場合の税額の計算)の規定は、平成二十九年分以後の所得税について適用し、平成二十八年分以前の所得税については、なお従前の例による。

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