Supplementary Provisions, Article 75Transitional Measures Concerning Special Provisions on Taxation on Capital Gains, etc. from Shares, etc.
第七十五条（株式等に係る譲渡所得等の課税の特例に関する経過措置）
The provisions of Article 37-10, paragraph (2), item (vi) of the New Act on Special Measures Concerning Taxation apply to income from a transfer referred to in paragraph (1) of that Article of shares, etc. prescribed in paragraph (2) of that Article that an individual carries out on or after the effective date of the Trust Act, and with regard to income from a transfer referred to in paragraph (1) of that Article of shares, etc. prescribed in Article 37-10, paragraph (2) of the Former Act on Special Measures Concerning Taxation that an individual carried out before the effective date of the Trust Act, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十第二項第六号の規定は、個人が信託法施行日以後に行う同項に規定する株式等の同条第一項の譲渡による所得について適用し、個人が信託法施行日前に行った旧租税特別措置法第三十七条の十第二項に規定する株式等の同条第一項の譲渡による所得については、なお従前の例による。
The provisions of Article 37-10, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (excluding the part pertaining to mergers of trusts) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a merger prescribed in that item, where that merger takes place on or after May 1, 2007, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in that item, where that merger took place before that date, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十第三項第一号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定（信託の併合に係る部分を除く。）は、個人が同号に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が平成十九年五月一日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第一号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が同日前であるものについては、なお従前の例による。
The provisions of Article 37-10, paragraph (3), item (i) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (limited to the part pertaining to mergers of trusts) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a merger prescribed in that item, where that merger takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (i) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a merger prescribed in that item, where that merger took place before the effective date of the Trust Act, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十第三項第一号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定（信託の併合に係る部分に限る。）は、個人が同号に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が信託法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第一号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する合併により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該合併が信託法施行日前であるものについては、なお従前の例による。
The provisions of Article 37-10, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (excluding the part pertaining to trust splits) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a split prescribed in that item, where that split takes place on or after May 1, 2007, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a split prescribed in that item, where that split took place before that date, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十第三項第二号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定（信託の分割に係る部分を除く。）は、個人が同号に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が平成十九年五月一日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第二号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が同日前であるものについては、なお従前の例による。
The provisions of Article 37-10, paragraph (3), item (ii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) (limited to the part pertaining to trust splits) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a split prescribed in that item, where that split takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (ii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a split prescribed in that item, where that split took place before the effective date of the Trust Act, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十第三項第二号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定（信託の分割に係る部分に限る。）は、個人が同号に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が信託法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第二号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する分割により交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該分割が信託法施行日前であるものについては、なお従前の例による。
The provisions of Article 37-10, paragraph (3), item (iii) of the New Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the New Act on Special Measures Concerning Taxation) apply to the total of the amount of money and the value of assets other than money prescribed in that item that an individual receives through a refund of capital prescribed in that item, where that refund of capital takes place on or after the effective date of the Trust Act, and with regard to the total of the amount of money and the value of assets other than money prescribed in Article 37-10, paragraph (3), item (iii) of the Former Act on Special Measures Concerning Taxation (including as applied mutatis mutandis pursuant to Article 37-12, paragraph (4) of the Former Act on Special Measures Concerning Taxation) that an individual receives through a refund of capital prescribed in that item, where that refund of capital took place before the effective date of the Trust Act, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十第三項第三号（新租税特別措置法第三十七条の十二第四項において準用する場合を含む。）の規定は、個人が同号に規定する資本の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しが信託法施行日以後であるものについて適用し、個人が旧租税特別措置法第三十七条の十第三項第三号（旧租税特別措置法第三十七条の十二第四項において準用する場合を含む。）に規定する資本の払戻しにより交付を受ける同号に規定する金銭の額及び金銭以外の資産の価額の合計額で当該資本の払戻しが信託法施行日前であるものについては、なお従前の例による。
The provisions of Article 37-10, paragraph (4), item (i) of the New Act on Special Measures Concerning Taxation apply to the termination or partial cancellation, on or after the effective date of the Trust Act, of securities investment trusts for shares and similar interests, etc. prescribed in that item, and with regard to the termination or partial cancellation, before the effective date of the Trust Act, of securities investment trusts for shares and similar interests, etc. prescribed in Article 37-10, paragraph (4) of the Former Act on Special Measures Concerning Taxation, the provisions then in force continue to govern.
新租税特別措置法第三十七条の十第四項第一号の規定は、信託法施行日以後の同号に規定する株式等証券投資信託等の終了又は一部の解約について適用し、信託法施行日前の旧租税特別措置法第三十七条の十第四項に規定する株式等証券投資信託等の終了又は一部の解約については、なお従前の例による。
The provisions of Article 37-10, paragraph (4), item (ii) of the New Act on Special Measures Concerning Taxation apply to trust splits prescribed in that item made on or after the effective date of the Trust Act.
新租税特別措置法第三十七条の十第四項第二号の規定は、信託法施行日以後の同号に規定する信託の分割について適用する。
Supplementary Provisions, Article 76Transitional Measures Concerning Special Provisions on Taxation in the Event of Receiving Shares of a Foreign Parent Corporation Due to a Merger, etc.
第七十六条（合併等により外国親法人株式の交付を受ける場合の課税の特例に関する経過措置）
The provisions of Article 37-14-2, paragraphs (1) through (3) and (7) of the New Act on Special Measures Concerning Taxation apply to the case where a specified merger, specified company split by split-off or specified share exchange prescribed in paragraphs (1) through (3) of that Article takes place on or after May 1, 2007.
新租税特別措置法第三十七条の十四の二第一項から第三項まで及び第七項の規定は、平成十九年五月一日以後に同条第一項から第三項までに規定する特定合併、特定分割型分割又は特定株式交換が行われる場合について適用する。
The provisions of Article 37-14-2, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to the case where an act prescribed in that paragraph is carried out on or after May 1, 2007 with regard to shares of a domestic business-managing parent corporation prescribed in that paragraph.
新租税特別措置法第三十七条の十四の二第四項の規定は、平成十九年五月一日以後に同項に規定する国内事業管理親法人株式につき同項に規定する行為が行われる場合について適用する。
Supplementary Provisions, Article 77Transitional Measures Concerning Special Provisions on Taxation of Shareholders, etc. in the Event of a Specified Merger, etc.
第七十七条（特定の合併等が行われた場合の株主等の課税の特例に関する経過措置）
The provisions of Article 37-14-3, paragraphs (1) through (3) and (5) of the New Act on Special Measures Concerning Taxation apply to the case where a specified non-qualified merger, specified non-qualified company split by split-off or specified non-qualified share exchange prescribed in paragraphs (1) through (3) of that Article takes place on or after October 1, 2007.
新租税特別措置法第三十七条の十四の三第一項から第三項まで及び第五項の規定は、平成十九年十月一日以後に同条第一項から第三項までに規定する特定非適格合併、特定非適格分割型分割又は特定非適格株式交換が行われる場合について適用する。
Supplementary Provisions, Article 78Transitional Measures Concerning Special Provisions for Payment Reports, etc. on Consideration for Transfer of Shares, etc.
第七十八条（株式等の譲渡の対価に係る支払調書等の特例に関する経過措置）
The provisions of Article 38, paragraph (2) of the New Act on Special Measures Concerning Taxation apply to records prescribed in that paragraph that are submitted on or after January 1, 2008.
新租税特別措置法第三十八条第二項の規定は、平成二十年一月一日以後に提出する同項に規定する調書について適用する。
Supplementary Provisions, Article 79Transitional Measures Concerning Special Provisions on Taxation on Capital Gains Pertaining to Inherited Property
第七十九条（相続財産に係る譲渡所得の課税の特例に関する経過措置）
The provisions of Article 39, paragraph (4) of the New Act on Special Measures Concerning Taxation apply to income tax that an individual who has received the application of the provisions of paragraph (1) of that Article is to pay as a result of having filed the amended return referred to in paragraph (4) of that Article, or of a reassessment having been made, on or after the Effective Date.
新租税特別措置法第三十九条第四項の規定は、同条第一項の規定の適用を受けた個人が施行日以後に同条第四項の修正申告書を提出したこと又は更正があったことにより納付すべき所得税について適用する。
Supplementary Provisions, Article 80Transitional Measures Concerning Special Provisions on Taxation on Capital Gains in the Case of Transfer of Important Cultural Properties, etc. to the State, etc.
第八十条（国等に対して重要文化財等を譲渡した場合の譲渡所得の課税の特例に関する経過措置）
The provisions of Article 40-2, paragraph (1) of the New Act on Special Measures Concerning Taxation apply to a transfer of assets prescribed in that paragraph that an individual carries out on or after the date specified in Article 1, item (xv) of the Supplementary Provisions, and with regard to a transfer of assets prescribed in Article 40-2, paragraph (1) of the Former Act on Special Measures Concerning Taxation that an individual carried out before that date, the provisions then in force continue to govern.
新租税特別措置法第四十条の二第一項の規定は、個人が附則第一条第十五号に定める日以後に行う同項に規定する資産の譲渡について適用し、個人が同日前に行った旧租税特別措置法第四十条の二第一項に規定する資産の譲渡については、なお従前の例による。
Supplementary Provisions, Article 81Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Subsidiaries, etc. of Residents
第八十一条（居住者の特定外国子会社等に係る所得の課税の特例に関する経過措置）
The provisions of Article 40-4, paragraphs (1), (2) and (6) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article for a business year, ending on or after the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, and with regard to the amount of applicable retained income prescribed in Article 40-4, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a business year, ending before the Effective Date, of a specified foreign subsidiary, etc. prescribed in that paragraph and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern.
新租税特別措置法第四十条の四第一項、第二項及び第六項の規定は、同条第一項に規定する特定外国子会社等の施行日以後に終了する事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用し、旧租税特別措置法第四十条の四第一項に規定する特定外国子会社等の施行日前に終了した事業年度に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
The provisions of Article 40-4, paragraphs (7) and (8) of the New Act on Special Measures Concerning Taxation apply to the amount of applicable retained income prescribed in paragraph (1) of that Article, as applied pursuant to the provisions of paragraph (7) of that Article, for a business year, ending on or after the effective date of the Trust Act, of the trustee of a foreign trust prescribed in paragraph (7) of that Article pertaining to that foreign trust, and the taxable retained amount prescribed in paragraph (1) of that Article pertaining to that amount of applicable retained income.
新租税特別措置法第四十条の四第七項及び第八項の規定は、同条第七項に規定する外国信託の受託者の当該外国信託に係る信託法施行日以後に終了する事業年度に係る同項の規定により適用される同条第一項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額について適用する。
Supplementary Provisions, Article 82Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Trusts of Residents
第八十二条（居住者の特定外国信託に係る所得の課税の特例に関する経過措置）
With regard to the amount of applicable retained income prescribed in Article 40-7, paragraph (1) of the Former Act on Special Measures Concerning Taxation for a calculation period prescribed in that paragraph of a specified foreign trust prescribed in that paragraph that ended before the effective date of the Trust Act, and the taxable retained amount prescribed in that paragraph pertaining to that amount of applicable retained income, the provisions then in force continue to govern.
旧租税特別措置法第四十条の七第一項に規定する特定外国信託の信託法施行日前に終了した同項に規定する計算期間に係る同項に規定する適用対象留保金額及び当該適用対象留保金額に係る同項に規定する課税対象留保金額については、なお従前の例による。
Supplementary Provisions, Article 83Transitional Measures Concerning Special Provisions on Taxation on Income Pertaining to Specified Foreign Corporations Relating to Residents Who Are Specially Related Shareholders, etc.
第八十三条（特殊関係株主等である居住者に係る特定外国法人に係る所得の課税の特例に関する経過措置）
The provisions of Article 40-10 of the New Act on Special Measures Concerning Taxation apply to the case where a specified relationship prescribed in paragraph (1) of that Article arises on or after October 1, 2007.
新租税特別措置法第四十条の十の規定は、平成十九年十月一日以後に同条第一項に規定する特定関係が生ずる場合について適用する。
Supplementary Provisions, Article 84Transitional Measures Concerning Special Provisions on Aggregation of Profits and Losses, etc. Pertaining to Real Estate Income of Specified Members, etc.
第八十四条（特定組合員等の不動産所得に係る損益通算等の特例に関する経過措置）
The provisions of Article 41-4-2 of the New Act on Special Measures Concerning Taxation (limited to the part pertaining to specified beneficiaries prescribed in paragraph (1) of that Article) apply to trusts that take effect on or after the effective date of the Trust Act (for a trust created by will, limited to one for which the will was made on or after the effective date of the Trust Act) and to trusts pertaining to a succession by an individual, on or after the effective date of the Trust Act, to the position of a beneficiary prescribed in that paragraph of a trust (for a trust that took effect before the effective date of the Trust Act (including, for a trust created by will, one for which the will was made before the effective date of the Trust Act, and excluding a new-law trust; hereinafter referred to as an "old trust" in this Article), the position of the person specified in each item of Article 13, paragraph (1) of the Income Tax Act prior to the amendment by Article 1, according to the categories of cases listed in those items (hereinafter referred to as a "former beneficiary" in this Article)) (excluding a succession in the case of succeeding to that position, through inheritance (including a bequest to an heir), from a person who had been a former beneficiary since before the effective date of the Trust Act (including, for an old trust created by will, a person who had been a former beneficiary since the time it took effect); the same applies in the following paragraph).
新租税特別措置法第四十一条の四の二（同条第一項に規定する特定受益者に係る部分に限る。）の規定は、信託法施行日以後に効力が生ずる信託（遺言によってされた信託にあっては、信託法施行日以後に遺言がされたものに限る。）及び信託法施行日以後に信託の同項に規定する受益者たる地位（信託法施行日前に効力が生じた信託（遺言によってされた信託にあっては信託法施行日前に遺言がされたものを含み、新法信託を除く。以下この条において「旧信託」という。）にあっては、第一条の規定による改正前の所得税法第十三条第一項各号に掲げる場合の区分に応じ当該各号に定める者（以下この条において「旧受益者」という。）たる地位）の承継を受ける個人の当該承継（相続（相続人に対する遺贈を含む。）により信託法施行日前から旧受益者であった者（遺言によってされた旧信託にあっては、その効力が生じた時から旧受益者であった者を含む。）からその地位の承継を受ける場合のその承継を除く。次項において同じ。）に係る信託について適用する。
In applying the provisions of Article 41-4-2 of the New Act on Special Measures Concerning Taxation to a person who succeeds to the position of a former beneficiary of an old trust, the phrase "a beneficiary prescribed in Article 13, paragraph (1) of the Income Tax Act (including a person deemed to be a beneficiary prescribed in paragraph (1) of that Article pursuant to the provisions of paragraph (2) of that Article" in paragraph (1) of that Article is deemed to be replaced with "a beneficiary (or, where no beneficiary has been specified or no beneficiary exists, the settlor of that trust".
旧信託の旧受益者たる地位の承継を受ける者について新租税特別措置法第四十一条の四の二の規定を適用する場合には、同条第一項中「所得税法第十三条第一項に規定する受益者（同条第二項の規定により同条第一項に規定する受益者とみなされる者を含む。」とあるのは、「受益者（受益者が特定していない場合又は存在していない場合には、当該信託の委託者」とする。
Supplementary Provisions, Article 85Transitional Measures Concerning Separate Taxation, etc. for Profit from Redemption, etc.
第八十五条（償還差益等に係る分離課税等に関する経過措置）
The provisions of Article 41-12, paragraph (9), item (xi) of the New Act on Special Measures Concerning Taxation apply to specified short-term public and corporate bonds prescribed in that paragraph that are issued on or after the date specified in Article 1, item (viii) of the Supplementary Provisions.
新租税特別措置法第四十一条の十二第九項第十一号の規定は、附則第一条第八号に定める日以後に発行される同項に規定する特定短期公社債について適用する。
Supplementary Provisions, Article 86Special Provisions for Persons Who Filed a Final Return Using an Electronic Data Processing System and Departed from Japan before the Effective Date
第八十六条（施行日前に電子情報処理組織を使用して確定申告書の提出を行い出国をした者に係る特例）
With regard to income tax for 2007 of a person who, before the date specified in Article 1, item (v) of the Supplementary Provisions, filed a final return for income tax for 2007 under the provisions of Article 127, paragraph (1) or (2) of the Income Tax Act (including as applied mutatis mutandis pursuant to Article 166 of that Act) (excluding a return filed after the due date prescribed in Article 18, paragraph (2) of the Act on General Rules for National Taxes pertaining to that return) using the electronic data processing system prescribed in Article 3, paragraph (1) of the Act on the Use of Information and Communications Technology in Administrative Procedures, etc. (Act No. 151 of 2002) pursuant to the provisions of that paragraph (limited to a person who transmitted the final return information prescribed in Article 41-19-3, paragraph (1) of the New Act on Special Measures Concerning Taxation together with the electronic certificate prescribed in that paragraph, as specified by Order of the Ministry of Finance; referred to as a "person who filed electronically" in the following paragraph), the provisions of Article 41-19-3, paragraph (2) of the New Act on Special Measures Concerning Taxation do not apply. In this case, the amount to be deducted pursuant to the provisions of paragraph (1) of that Article is to be limited to the amount of income tax transmitted as that final return information.
平成十九年分の所得税につき附則第一条第五号に定める日前に行政手続等における情報通信の技術の利用に関する法律（平成十四年法律第百五十一号）第三条第一項の規定により同項に規定する電子情報処理組織を使用して所得税法第百二十七条第一項又は第二項（同法第百六十六条において準用する場合を含む。）の規定による確定申告書（当該申告書に係る国税通則法第十八条第二項に規定する期限後申告書を除く。）の提出を行った者（財務省令で定めるところにより新租税特別措置法第四十一条の十九の三第一項に規定する確定申告情報と同項に規定する電子証明書とを併せて送信したものに限る。次項において「電子申告を行った者」という。）の平成十九年分の所得税については、新租税特別措置法第四十一条の十九の三第二項の規定は、適用しない。この場合において、同条第一項の規定により控除される金額は、当該確定申告情報として送信された所得税の額に限るものとする。
A person who filed electronically for income tax for 2007 may, where a change arises in matters transmitted as the final return information prescribed in the preceding paragraph as a result of the application of the provisions of Article 41-19-3 of the New Act on Special Measures Concerning Taxation, file a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director with regard to the matters in which the change has arisen, within one year from the date specified in Article 1, item (v) of the Supplementary Provisions.
平成十九年分の所得税につき電子申告を行った者は、前項に規定する確定申告情報として送信された事項につき、新租税特別措置法第四十一条の十九の三の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、附則第一条第五号に定める日から一年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
Special provisions on the matters to be stated in a written request for reassessment prescribed in Article 23, paragraph (3) of the Act on General Rules for National Taxes that is to be submitted when seeking the application of the provisions of the preceding paragraph, and other necessary matters concerning the application of the provisions of the preceding two paragraphs, are specified by Cabinet Order.
前項の規定の適用を受けようとする場合に提出すべき国税通則法第二十三条第三項に規定する更正請求書の記載事項の特例その他前二項の規定の適用に関し必要な事項は、政令で定める。