第一項
Supplementary Provisions, Article 8, paragraph (1)
新法第二百十七条第五項(納期の特例に関する承認の申請等)の規定は、施行日以後に提出する同条第一項の申請書について適用する。
The provisions of Article 217, paragraph (5) (Application for Approval of Special Provisions on the Payment Deadline) of the new Act apply to written applications under paragraph (1) of that Article that are submitted on or after the effective date.