Supplementary Provisions, Article 54, paragraph (2)
第二項
The provisions of Article 61, paragraph (2) of the new Act on General Rules for National Taxes apply to national tax for which the statutory payment due date prescribed in Article 60, paragraph (2) of the new Act on General Rules for National Taxes arrives on or after January 1, 2017.
新国税通則法第六十一条第二項の規定は、平成二十九年一月一日以後に新国税通則法第六十条第二項に規定する法定納期限が到来する国税について適用する。