第一項
Supplementary Provisions, Article 17, paragraph (1)
施行日前に旧法第三十六条の三第一項（過納税額の処理の特例）の承認を受けた者については、同項の規定は、なおその効力を有する。この場合において、同項中「第三十八条又は第四十条」とあるのは、「所得税法（昭和四十年法律第三十三号）第百八十三条又は第百九十条」とする。
For a person who received the approval referred to in Article 36-3, paragraph (1) (Special Provisions on the Treatment of Overpaid Tax) of the former Act before the effective date, that paragraph remains in force. In this case, the phrase "Article 38 or Article 40" in that paragraph is deemed to be replaced with "Article 183 or Article 190 of the Income Tax Act (Act No. 33 of 1965)".