Supplementary Provisions, Article 9, paragraph (1)
第一項
The provisions of Article 228-4, paragraph (1) and paragraph (3) (limited to the part concerning paragraph (1) of that Article) of the New Income Tax Act apply to reports and similar documents prescribed in paragraph (1) of that Article that are required to be submitted on or after January 1, 2014.
新所得税法第二百二十八条の四第一項及び第三項（同条第一項に係る部分に限る。）の規定は、平成二十六年一月一日以後に提出すべき同条第一項に規定する調書等について適用する。