Supplementary Provisions, Article 31, paragraph (1)
第一項
In the case where, before this Act comes into effect, a third party has paid a national tax on behalf of the person who is to pay that national tax, the provisions then in force continue to govern, notwithstanding the provisions of Article 41, paragraph (2) of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article.
この法律の施行前において第三者が国税を納付すべき者に代わつてその国税の納付をした場合については、前条の規定による改正後の国税通則法第四十一条第二項の規定にかかわらず、なお従前の例による。