Supplementary Provisions, Article 29, paragraph (1)
第一項
Article 227-2 of the new Income Tax Act applies to the statements prescribed in that Article which are submitted on or after January 1, 2008, and the provisions then in force continue to govern the statements prescribed in Article 227-2 of the former Income Tax Act which were submitted before that date.
新所得税法第二百二十七条の二の規定は、平成二十年一月一日以後に提出する同条に規定する計算書について適用し、同日前に提出した旧所得税法第二百二十七条の二に規定する計算書については、なお従前の例による。