Supplementary Provisions, Article 19Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第十九条（国税通則法の一部改正に伴う経過措置）
Article 68 of the Act on General Rules for National Taxes as amended by Article 11 applies to a national tax for which the statutory tax return due date (including a due date deemed to be the statutory tax return due date under the provisions of the national tax laws, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of the Act on General Rules for National Taxes, meaning the date on which the return was filed; the same applies hereinafter in this Article) arrives on or after January 1, 2025, and the provisions then in force continue to govern a national tax for which the statutory tax return due date arrived before January 1 of that year.
第十一条の規定による改正後の国税通則法第六十八条の規定は、令和七年一月一日以後に法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含み、国税通則法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。以下この条において同じ。）が到来する国税について適用し、同年一月一日前に法定申告期限が到来した国税については、なお従前の例による。