Supplementary Provisions, Article 38, paragraph (1)
第一項
If, before the effective date, a person required to submit the reports or similar documents prescribed in Article 228-3 of the new Income Tax Act has, pursuant to the provisions of laws and regulations concerning income tax, prepared magnetic tape or magnetic disks recording the information to be entered in those reports or similar documents (hereinafter referred to as "magnetic tape or similar medium" in this Article) and has obtained the approval of the district director to submit the magnetic tape or similar medium so prepared in lieu of submitting those reports or similar documents, that approval of the district director is deemed to be the approval of the district director under Article 228-3 of the new Income Tax Act obtained pursuant to the provisions of that Article.
施行日前に、新所得税法第二百二十八条の三に規定する調書等を提出すべき者が、所得税に関する法令の規定により、当該調書等に記載すべき事項を記録した磁気テープ又は磁気ディスク（以下この条において「磁気テープ等」という。）を調製し、当該調書等の提出に代えてその調製をした磁気テープ等の提出をすることにつき税務署長の承認を受けた場合における当該税務署長の承認は、新所得税法第二百二十八条の三の規定により受けた同条の税務署長の承認とみなす。