第三項
Supplementary Provisions, Article 30, paragraph (3)
新所得税法第二百二十八条の四（新所得税法第二百二十七条の二及び第二百二十八条第二項に規定する調書に係る部分に限る。）の規定は、平成二十年一月一日以後に提出する新所得税法第二百二十八条の四に規定する光ディスク等について適用し、同日前に提出した旧所得税法第二百二十八条の四に規定する光ディスク等については、なお従前の例による。
Article 228-4 of the new Income Tax Act (limited to the part concerning the reports prescribed in Article 227-2 and Article 228, paragraph (2) of the new Income Tax Act) applies to the optical disks or similar media prescribed in Article 228-4 of the new Income Tax Act which are submitted on or after January 1, 2008, and the provisions then in force continue to govern the optical disks or similar media prescribed in Article 228-4 of the former Income Tax Act which were submitted before that date.