第二項
Supplementary Provisions, Article 21, paragraph (2)
新所得税法第二百三条第四項から第七項までの規定は、同条第四項の所轄税務署長の承認を受けている同項の退職手当等の支払者に対し、平成十九年七月一日以後に提出する同条第一項の規定による申告書について適用する。
The provisions of Article 203, paragraphs (4) through (7) of the New Income Tax Act apply to returns under the provisions of paragraph (1) of that Article that are submitted, on or after July 1, 2007, to a payer of retirement allowances, etc. referred to in paragraph (4) of that Article who has obtained the approval of the competent district director referred to in that paragraph.