Supplementary Provisions, Article 13Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第十三条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 74-2, paragraph (5) of the Act on General Rules for National Taxes as amended by Article 5 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to questions, inspections, or requests for presentation or submission under the provisions of Article 74-2, paragraph (1) of the new Act on General Rules for National Taxes that are made on or after July 1, 2021 to a person specified in item (ii) or item (iii) of that paragraph in connection with an investigation concerning corporation tax, etc. (meaning corporation tax, local corporation tax or consumption tax; hereinafter the same applies in this Article) (excluding those pertaining to an investigation concerning corporation tax, etc. that has been continuing since before that date (limited to an investigation in which, before that date, questions, inspections, or requests for presentation or submission under the provisions of Article 74-2, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment by Article 5 had been made to a person listed in item (ii), (a) or item (iii), (a) of that paragraph)).
第五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。）第七十四条の二第五項の規定は、令和三年七月一日以後に法人税等（法人税、地方法人税又は消費税をいう。以下この条において同じ。）に関する調査に係る新国税通則法第七十四条の二第一項第二号又は第三号に定める者に対して行う同項の規定による質問、検査又は提示若しくは提出の要求（同日前から引き続き行われている法人税等に関する調査（同日前に第五条の規定による改正前の国税通則法第七十四条の二第一項第二号イ又は第三号イに掲げる者に対して同項の規定による質問、検査又は提示若しくは提出の要求を行っていたものに限る。）に係るものを除く。）について適用する。