第二項
Supplementary Provisions, Article 9, paragraph (2)
新所得税法第二百二十八条の四第二項及び第三項（同条第二項に係る部分に限る。）の規定は、平成二十四年一月一日以後に提出する同条第二項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。
The provisions of Article 228-4, paragraph (2) and paragraph (3) (limited to the part concerning paragraph (2) of that Article) of the New Income Tax Act apply to optical disks or similar media prescribed in paragraph (2) of that Article that are submitted on or after January 1, 2012, and the provisions then in force continue to govern optical disks or similar media prescribed in Article 228-4 of the Former Income Tax Act that were submitted before that date.