Supplementary Provisions, Article 17, paragraph (1)
第一項
The provisions of Article 71, paragraph (1), item (iii) and Article 72, paragraph (1) of the Act on General Rules for National Taxes as amended by the provisions of Article 6 apply to national tax relating to a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes (hereinafter referred to as a "request for reassessment" in this Article) that is made on or after the effective date, and the provisions then in force continue to govern national tax relating to a request for reassessment made before the effective date.
第六条の規定による改正後の国税通則法第七十一条第一項第三号及び第七十二条第一項の規定は、施行日以後にされる国税通則法第二十三条第一項の規定による更正の請求（以下この条において「更正の請求」という。）に係る国税について適用し、施行日前にされた更正の請求に係る国税については、なお従前の例による。