Supplementary Provisions, Article 37, paragraph (1)
第一項
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。