第一項
Supplementary Provisions, Article 21, paragraph (1)
新法第百五十三条（前年分の所得税額等の更正等に伴う更正の請求の特例）（新法第百六十七条（非居住者に対する準用）において準用する場合を含む。）の規定は、個人が施行日以後に新法第百五十三条各号に掲げる場合に該当することとなる場合について適用する。
Article 153 (Special Provisions on Requests for Reassessment Accompanying Reassessment of a Previous Year's Income Tax and Similar Actions) (including as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the new Act) of the new Act applies where an individual comes to fall under any of the cases set forth in the items of Article 153 of the new Act on or after the effective date.