Supplementary Provisions, Article 37Transitional Measures Concerning Time Limits for Reassessment of National Tax
第三十七条（国税の更正の期間制限に関する経過措置）
The provisions of Article 70, paragraph (1) (limited to the part concerning item (i) of that paragraph) and paragraph (3) of the new Act on General Rules for National Taxes apply to national tax for which the due date or date specified in paragraph (1) of that Article arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the due date or date specified in Article 70, paragraph (1) of the former Act on General Rules for National Taxes arrived before the effective date.
新国税通則法第七十条第一項（同項第一号に係るものに限る。）及び第三項の規定は、施行日以後に同条第一項に定める期限又は日が到来する国税について適用し、施行日前に旧国税通則法第七十条第一項に定める期限又は日が到来した国税については、なお従前の例による。
The provisions of Article 70, paragraph (2) of the new Act on General Rules for National Taxes apply to the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the new Act on General Rules for National Taxes that arose in a business year or consolidated business year of a corporation that ended on or after April 1, 2008, and the provisions then in force continue to govern the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the former Act on General Rules for National Taxes that arose in a business year or consolidated business year of a corporation that ended before that date.
新国税通則法第七十条第二項の規定は、法人の平成二十年四月一日以後に終了した事業年度又は連結事業年度において生じた新国税通則法第二条第六号ハに規定する純損失等の金額について適用し、法人の同日前に終了した事業年度又は連結事業年度において生じた旧国税通則法第二条第六号ハに規定する純損失等の金額については、なお従前の例による。
With regard to the application of the provisions of Article 70, paragraph (2) of the new Act on General Rules for National Taxes during the period from the effective date to March 31, 2012, the term "nine years" in that paragraph is deemed to be replaced with "seven years".
施行日から平成二十四年三月三十一日までの間における新国税通則法第七十条第二項の規定の適用については、同項中「九年」とあるのは、「七年」とする。