第二項
Supplementary Provisions, Article 17, paragraph (2)
昭和四十二年七月一日前にした旧法第二百十六条（源泉徴収に係る所得税の納期の特例）の承認で同日において効力を有するもの及び同日前に提出した旧法第二百十七条第一項（納期の特例に関する承認の申請等）の申請書は、それぞれ新法第二百十六条の承認及び新法第二百十七条第一項（納期の特例に関する承認の申請等）の申請書とみなす。
An approval under Article 216 (Special Provisions on the Payment Deadline for Income Tax Subject to Withholding) of the former Act given before July 1, 1967 that remains in effect on that date and a written application under Article 217, paragraph (1) (Application for Approval Concerning Special Provisions on the Payment Deadline, etc.) of the former Act submitted before that date are deemed to be an approval under Article 216 of the new Act and a written application under Article 217, paragraph (1) (Application for Approval Concerning Special Provisions on the Payment Deadline, etc.) of the new Act, respectively.