Supplementary Provisions, Article 52, paragraph (1)
第一項
The provisions of Article 70, paragraph (4) of the Act on General Rules for National Taxes as amended by Article 13 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to national tax for which the date specified in paragraph (1), item (iii) of that Article arrives on or after the effective date.