Supplementary Provisions, Article 24Transitional Measures Concerning Special Provisions on Requests for Reassessment Due to Reassessment, etc. of the Amount of Corporation Tax, etc. for the Previous Consolidated Business Year
第二十四条（前連結事業年度の法人税額等の更正等に伴う更正の請求の特例に関する経過措置）
The provisions of Article 82 of the New Corporation Tax Act apply to a request for Reassessment prescribed in Article 82 of the New Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 81-22, paragraph (1) of the New Corporation Tax Act arrives on or after the Effective Date, and the provisions then in force continue to govern a request for Reassessment prescribed in Article 82 of the Former Corporation Tax Act concerning corporation tax for which the due date for filing the return under Article 81-22, paragraph (1) of the Former Corporation Tax Act arrived before the Effective Date.
新法人税法第八十二条の規定は、施行日以後に新法人税法第八十一条の二十二第一項の規定による申告書の提出期限が到来する法人税についての新法人税法第八十二条に規定する更正の請求について適用し、施行日前に旧法人税法第八十一条の二十二第一項の規定による申告書の提出期限が到来した法人税についての旧法人税法第八十二条に規定する更正の請求については、なお従前の例による。