Supplementary Provisions, Article 2Transitional Measures Concerning Taxpayers, etc.

With regard to the application of Article 7, paragraph (1) (Scope of Taxable Income) of the Income Tax Act before the amendment under the provisions of Article 1 (Partial Amendment of the Income Tax Act) of the Act Partially Amending the Income Tax Act, etc. (Act No. 10 of 2014; hereinafter referred to as the "2014 Amendment Act") (the Income Tax Act before that amendment being hereinafter referred to as the "2014 Former Income Tax Act") that remains in force pursuant to the provisions of Article 3, paragraph (4) (Transitional Measures Concerning Taxpayers, etc.) of the Supplementary Provisions of the 2014 Amendment Act, the provisions of Article 17 (Scope, etc. of the Amount of the Portion of Foreign Source Income of Non-Permanent Residents That Is Taxable) of the Order for Enforcement of the Income Tax Act before the amendment (hereinafter referred to as the "Former Order") remain in force.