第一項
Supplementary Provisions, Article 32, paragraph (1)
施行日前に昭和四十年分の所得税につき旧法第二十九条第二項又は第三項後段（出国の場合の申告）の規定による申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があつた場合には、その更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、同年六月三十日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。
A person who, before the effective date, filed a return under Article 29, paragraph (2) or the second sentence of paragraph (3) (Returns in the Case of Absence From Japan) of the former Act for income tax for 1965, or who, before that date, received a determination with respect to income tax for that year, may, if the particulars stated in that return or the particulars concerning that determination (or, if a Reassessment of those particulars was made before that date, the particulars after that Reassessment) come to change as a result of the application of the provisions of the new Act, make a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes to the district director by June 30 of that year with respect to the particulars that come to change.