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Supplementary Provisions, Article 92Transitional Measures Concerning Reports
第九十二条（報告書に関する経過措置）
The provisions of Article 37-11-3, paragraphs (8) and (9) of the New Act on Special Measures Concerning Taxation apply to reports under paragraph (7) of that Article that are delivered on or after January 1, 2007.
新租税特別措置法第三十七条の十一の三第八項及び第九項の規定は、平成十九年一月一日以後に交付する同条第七項の報告書について適用する。
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