Supplementary Provisions, Article 6, paragraph (2)
第二項
A notice, presentation, or confirmation as referred to in Article 41-14, paragraph (3) of the Act on Special Measures Concerning Taxation which was given or made pursuant to that paragraph before January 1, 2009 is deemed to be a notice, presentation, or confirmation as referred to in Article 224-5, paragraph (1) of the new Income Tax Act given or made pursuant to that paragraph.
平成二十一年一月一日前において租税特別措置法第四十一条の十四第三項の規定により行われた同項の告知、提示又は確認については、新所得税法第二百二十四条の五第一項の規定により行われた同項の告知、提示又は確認とみなす。