第五条
Supplementary Provisions, Article 5
The provisions of Article 3, paragraph (1) of the Supplementary Provisions of the Ministerial Order Partially Amending the Regulation for Enforcement of the Consumption Tax Act, etc. (Ministry of Finance Order No. 27 of 2015) as amended by the provisions of Article 2 apply to a written application submitted on or after January 1, 2017 under the provisions of Article 39, paragraph (2) of the Supplementary Provisions of the Act Partially Amending the Income Tax Act, etc. (Act No. 9 of 2015), and the provisions then in force continue to govern a written application submitted before that date under the provisions of that paragraph.
第二条の規定による改正後の消費税法施行規則等の一部を改正する省令（平成二十七年財務省令第二十七号）附則第三条第一項の規定は、平成二十九年一月一日以後に所得税法等の一部を改正する法律（平成二十七年法律第九号）附則第三十九条第二項の規定により提出する申請書について適用し、同日前に同項の規定により提出した申請書については、なお従前の例による。