Supplementary Provisions, Article 52, paragraph (2)
第二項
The provisions of Article 71, paragraph (1) of the new Act on General Rules for National Taxes (limited to the part concerning item (iv) of that paragraph) apply to national tax for which the time limit or date specified in any of the items of Article 70, paragraph (1) of the new Act on General Rules for National Taxes arrives on or after the effective date.
新国税通則法第七十一条第一項（第四号に係る部分に限る。）の規定は、施行日以後に新国税通則法第七十条第一項各号に定める期限又は日が到来する国税について適用する。