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Supplementary Provisions, Article 20Transitional Measures Concerning the Submission of Detailed Statements of Assets and Liabilities
第二十条（財産債務明細書の提出に関する経過措置）
With regard to the detailed statements under Article 232, paragraph (1) of the former Income Tax Act that are to be submitted before January 1, 2016, the provisions then in force continue to govern.
平成二十八年一月一日前に提出すべき旧所得税法第二百三十二条第一項の明細書については、なお従前の例による。