Supplementary Provisions, Article 27, paragraph (2)
第二項
The provisions of Article 74-7-2 and Article 74-8 of the new Act on General Rules for National Taxes apply to a request for a report under the provisions of Article 74-7-2, paragraph (1) of the new Act on General Rules for National Taxes that is made on or after January 1, 2020 with the approval of the Commissioner of the National Tax Agency under paragraph (4) of that Article.
新国税通則法第七十四条の七の二及び第七十四条の八の規定は、令和二年一月一日以後に新国税通則法第七十四条の七の二第四項の国税庁長官の承認を受けてする同条第一項の規定による報告の求めについて適用する。