Supplementary Provisions, Article 6, paragraph (1)
第一項
The provisions of the second sentence of Article 122, paragraph (1) (Filing a Return to Receive a Refund) of the new Act apply to returns under that paragraph for income tax for 1980 and subsequent years, and the provisions then in force continue to govern such returns for income tax for 1979 and prior years.
新法第百二十二条第一項後段（還付等を受けるための申告）の規定は、昭和五十五年分以後の所得税に係る同項の規定による申告書について適用し、昭和五十四年分以前の所得税に係る当該申告書については、なお従前の例による。