Supplementary Provisions, Article 38Transitional Measures Concerning Extinctive Prescription of the Right to Collection of National Tax
第三十八条（国税の徴収権の消滅時効に関する経過措置）
The provisions of Article 72, paragraph (1) of the new Act on General Rules for National Taxes (limited to the part concerning Article 70, 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 Article 70, paragraph (1) of the new Act on General Rules for National Taxes 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.
新国税通則法第七十二条第一項（新国税通則法第七十条第三項に係る部分に限る。）の規定は、施行日以後に新国税通則法第七十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。