Supplementary Provisions, Article 9, paragraph (3)
第三項
An approval of the district director prescribed in Article 228-4 of the Former Income Tax Act that was obtained under that Article before January 1, 2012 is deemed to be an approval of the district director prescribed in Article 228-4, paragraph (2) of the New Income Tax Act obtained under that paragraph, and the provisions of that paragraph apply.
平成二十四年一月一日前において旧所得税法第二百二十八条の四の規定に基づき受けた同条に規定する税務署長の承認については、新所得税法第二百二十八条の四第二項の規定に基づき受けた同項に規定する税務署長の承認とみなして、同項の規定を適用する。