Supplementary Provisions, Article 9, paragraph (1)
第一項
The provisions of Article 132, paragraph (2) of the new Income Tax Act apply to permission for deferred payment under paragraph (1) of that Article that is applied for on or after April 1, 2015, and the provisions then in force continue to govern permission for deferred payment under Article 132, paragraph (1) of the former Income Tax Act that was applied for before that date.
新所得税法第百三十二条第二項の規定は、平成二十七年四月一日以後に申請される同条第一項の規定による延納の許可について適用し、同日前に申請された旧所得税法第百三十二条第一項の規定による延納の許可については、なお従前の例による。