第二項
Supplementary Provisions, Article 30, paragraph (2)
新所得税法第二百二十八条第二項の規定は、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する。
Article 228, paragraph (2) of the new Income Tax Act applies to the reports prescribed in that paragraph which are submitted on or after January 1, 2008.