第一項
Supplementary Provisions, Article 6, paragraph (1)
新所得税法第百二十条第三項（新所得税法第百二十二条第三項、第百二十三条第三項、第百二十五条第四項及び第百二十七条第四項（これらの規定を新所得税法第百六十六条において準用する場合を含む。）並びに第百六十六条において準用する場合を含む。）の規定は、平成十七年分以後の所得税に係る確定申告書を施行日以後に提出する場合について適用し、施行日前に当該確定申告書を提出した場合については、なお従前の例による。
The provisions of Article 120, paragraph (3) of the new Income Tax Act (including as applied mutatis mutandis pursuant to Article 122, paragraph (3), Article 123, paragraph (3), Article 125, paragraph (4), and Article 127, paragraph (4) of the new Income Tax Act (including where these provisions are applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act) and pursuant to Article 166) apply in the case where a Tax Return for income tax for 2005 or subsequent years is submitted on or after the effective date, and the provisions then in force continue to govern the case where that Tax Return was submitted before the effective date.