第一項
Supplementary Provisions, Article 30, paragraph (1)
新所得税法第二百二十八条第一項の規定は、平成二十年一月一日以後に提出する同項に規定する調書について適用し、同日前に提出した旧所得税法第二百二十八条第一項に規定する調書については、なお従前の例による。
Article 228, paragraph (1) of the new Income Tax Act applies to the reports prescribed in that paragraph which are submitted on or after January 1, 2008, and the provisions then in force continue to govern the reports prescribed in Article 228, paragraph (1) of the former Income Tax Act which were submitted before that date.