Supplementary Provisions, Article 3Effect of Dispositions or Procedures Based on the Provisions of the Former Act
第三条（旧法の規定に基づく処分又は手続の効力）
Any approval or designation, or any return, application, claim, notification, or other disposition or procedure, made before the date on which this Act comes into effect (hereinafter referred to as "the effective date") pursuant to the provisions of the Income Tax Act before the amendment (hereinafter referred to as "the former Act") or an order based on it, for which the new Act or an order based on it has corresponding provisions, is deemed, except as otherwise provided in these Supplementary Provisions, to be the corresponding disposition or procedure made pursuant to the corresponding provisions of the new Act or an order based on it.
この法律の施行の日（以下「施行日」という。）前に改正前の所得税法（以下「旧法」という。）又はこれに基づく命令の規定によつてした承認、指定又は申告、申請、請求、届出その他の処分又は手続で新法又はこれに基づく命令に相当の規定があるものは、この附則に別段の定めがあるものを除き、新法又はこれに基づく命令の相当の規定によつてした相当の処分又は手続とみなす。