Supplementary Provisions, Article 53Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第五十三条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes as amended by Article 6 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to the amount of net loss, etc. (meaning the amount of net loss, etc. prescribed in Article 2, item (vi), (c) of the Act on General Rules for National Taxes; hereinafter the same applies in this paragraph and paragraph (3)) arising in a business year or consolidated business year of a corporation beginning on or after April 1, 2018, and the provisions then in force continue to govern the amount of net loss, etc. that arose in a business year or consolidated business year of a corporation that began before that date.
第六条の規定による改正後の国税通則法（以下この条において「新国税通則法」という。）第二十三条第一項の規定は、法人の平成三十年四月一日以後に開始する事業年度又は連結事業年度において生ずる純損失等の金額（国税通則法第二条第六号ハに規定する純損失等の金額をいう。以下この項及び第三項において同じ。）について適用し、法人の同日前に開始した事業年度又は連結事業年度において生じた純損失等の金額については、なお従前の例による。
The provisions of Article 66, paragraph (6) of the new Act on General Rules for National Taxes apply to national tax for which the statutory tax return due date prescribed in that paragraph arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the statutory tax return due date prescribed in Article 66, paragraph (6) of the Act on General Rules for National Taxes prior to the amendment by Article 6 (referred to as "the former Act on General Rules for National Taxes" in paragraph (5)) arrived before the effective date.
新国税通則法第六十六条第六項の規定は、施行日以後に同項に規定する法定申告期限が到来する国税について適用し、施行日前に第六条の規定による改正前の国税通則法（第五項において「旧国税通則法」という。）第六十六条第六項に規定する法定申告期限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. arising in a business year or consolidated business year of a corporation beginning on or after April 1, 2018, and the provisions then in force continue to govern the amount of net loss, etc. that arose in a business year or consolidated business year of a corporation that began before that date.
新国税通則法第七十条第二項の規定は、法人の平成三十年四月一日以後に開始する事業年度又は連結事業年度において生ずる純損失等の金額について適用し、法人の同日前に開始した事業年度又は連結事業年度において生じた純損失等の金額については、なお従前の例による。
The provisions of Article 74-9, paragraph (6) of the new Act on General Rules for National Taxes apply to a notice under the provisions of paragraph (1) of that Article that is given on or after July 1, 2015.
新国税通則法第七十四条の九第六項の規定は、平成二十七年七月一日以後にされる同条第一項の規定による通知について適用する。
The provisions of Article 74-11, paragraph (6) of the new Act on General Rules for National Taxes apply to questioning, inspection, etc. under the provisions of Article 74-11, paragraph (6) of the new Act on General Rules for National Taxes that is conducted after the filing of an amended return or a return filed after the due date referred to in that paragraph, the payment of income tax withheld at source, or a reassessment or determination, etc. prescribed in paragraph (1) of that Article, made on or after the effective date (in each case, excluding one that pertains to an investigation that has been continuing since before the effective date (limited to an investigation in which, before the effective date, questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the Act on General Rules for National Taxes (hereinafter referred to as "questioning, inspection, etc." in this paragraph) pertaining to that investigation had been conducted with respect to a taxpayer prescribed in paragraph (3), item (i) of that Article; hereinafter referred to as an "investigation covered by the transitional measures" in this paragraph)), and the provisions then in force continue to govern questioning, inspection, etc. under the provisions of paragraph (6) of that Article that is conducted after the filing of an amended return or a return filed after the due date referred to in Article 74-11, paragraph (6) of the former Act on General Rules for National Taxes, the payment of income tax withheld at source, or a reassessment or determination, etc. prescribed in paragraph (1) of that Article, made before the effective date (in each case, including one that pertains to an investigation covered by the transitional measures).
新国税通則法第七十四条の十一第六項の規定は、施行日以後にされる同項の修正申告書若しくは期限後申告書の提出若しくは源泉徴収による所得税の納付又は同条第一項に規定する更正決定等（いずれも施行日前から引き続き行われている調査（施行日前に国税通則法第七十四条の九第三項第一号に規定する納税義務者に対して当該調査に係る同条第一項に規定する質問検査等（以下この項において「質問検査等」という。）を行っていたものに限る。以下この項において「経過措置調査」という。）に係るものを除く。）の後に行う新国税通則法第七十四条の十一第六項の規定による質問検査等について適用し、施行日前にされた旧国税通則法第七十四条の十一第六項の修正申告書若しくは期限後申告書の提出若しくは源泉徴収による所得税の納付又は同条第一項に規定する更正決定等（いずれも経過措置調査に係るものを含む。）の後に行う同条第六項の規定による質問検査等については、なお従前の例による。