第一項
Supplementary Provisions, Article 22, paragraph (1)
新法第百五十五条（青色申告書に係る更正）（新法第百六十八条（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、昭和四十一年分以後の所得税につき新法第百五十五条に規定する更正をする場合について適用し、昭和四十年分以前の所得税につき当該更正をする場合については、なお従前の例による。
Article 155 (Reassessments Involving Blue Returns) (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the new Act) of the new Act applies where a Reassessment prescribed in Article 155 of the new Act is made for income tax for 1966 and subsequent years, and the provisions then in force continue to govern where such a Reassessment is made for income tax for 1965 and prior years.