Supplementary Provisions, Article 21, paragraph (3)
第三項
Approval received pursuant to the provisions of Article 29-3, paragraph (2) of the Act on Special Measures Concerning Taxation prior to amendment by the provisions of Article 9 is deemed to be approval received pursuant to the provisions of Article 203-5, paragraph (2) of the new Income Tax Act.
第九条の規定による改正前の租税特別措置法第二十九条の三第二項の規定により受けた承認は、新所得税法第二百三条の五第二項の規定により受けた承認とみなす。