The provisions of Article 747-5-2, paragraphs (1) and (2) of the New Act apply where a person who received a specified notice to taxpayers, etc. prescribed in Article 747-5-2, paragraph (1) of the New Act made on or after the date of enforcement of the provisions set forth in Article 1, item (iii) of the Supplementary Provisions (for a notice made during the period from that date to March 31, 2028, limited to one made to a corporation) has made the application prescribed in that paragraph with regard to the contents already notified prescribed in that paragraph pertaining to that specified notice to taxpayers, etc. and the matters prescribed in that paragraph to be notified to that person in the future.
新法第七百四十七条の五の二第一項及び第二項の規定は、附則第一条第三号に掲げる規定の施行の日以後に行われた新法第七百四十七条の五の二第一項に規定する特定納税者等宛通知（同日から令和十年三月三十一日までの間に行われたものにあっては、法人に対して行われたものに限る。）を受けた者が、当該特定納税者等宛通知に係る同項に規定する既通知内容及び同項に規定する将来において当該者に通知する事項について同項の申出をした場合について適用する。