第一項
Supplementary Provisions, Article 56, paragraph (1)
新所得税法第二百二十八条の三の二の規定は、平成二十五年一月一日以後に提出すべき同条に規定する調書について適用する。
The provisions of Article 228-3-2 of the New Income Tax Act apply to reports prescribed in that Article that are required to be submitted on or after January 1, 2013.