Supplementary Provisions, Article 7, paragraph (1)
第一項
The provisions of Article 120, Articles 122 through 127, Article 159 and Article 160 of the new Income Tax Act (including as those provisions are applied mutatis mutandis pursuant to Articles 166 and 168 of the new Income Tax Act) apply to Tax Returns for income tax whose Filing Deadline prescribed in Article 2, paragraph (1), item (xli) of the former Income Tax Act falls on or after January 1, 2022, and the provisions then in force continue to govern Tax Returns for income tax whose Filing Deadline falls before that date.
新所得税法第百二十条、第百二十二条から第百二十七条まで、第百五十九条及び第百六十条（これらの規定を新所得税法第百六十六条及び第百六十八条において準用する場合を含む。）の規定は、旧所得税法第二条第一項第四十一号に規定する確定申告期限が令和四年一月一日以後となる所得税の確定申告書について適用し、当該確定申告期限が同日前となる所得税の確定申告書については、なお従前の例による。