Supplementary Provisions, Article 6, paragraph (1)
第一項
The provisions of Article 138, paragraph (4) (Refund of Tax Withheld and Other Amounts) and Article 159, paragraph (5) (Refund of Tax Withheld and Other Amounts Based on Reassessment or Determination) of the new Act apply in the case where the Appropriation prescribed in those provisions is made on or after the date on which this Act comes into effect (hereinafter referred to as "the effective date").
新法第百三十八条第四項（源泉徴収税額等の還付）及び第百五十九条第五項（更正又は決定による源泉徴収税額等の還付）の規定は、この法律の施行の日（以下「施行日」という。）以後にこれらの規定に規定する充当をする場合について適用する。