第二項
Supplementary Provisions, Article 13, paragraph (2)
新所得税法第百六十六条において準用する新所得税法第百四十五条第二号の規定は、平成二十九年以後の各年に係る同号の帳簿書類につき同号に該当する事実がある場合について適用し、平成二十八年以前の各年に係る旧所得税法第百六十六条において準用する旧所得税法第百四十五条第二号の帳簿書類につき同号に該当する事実がある場合については、なお従前の例による。
The provisions of Article 145, item (ii) of the new Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act apply in the case where there are facts falling under that item with regard to the books and documents under that item for any year from 2017 onward, and the provisions then in force continue to govern the case where there are facts falling under that item with regard to the books and documents under Article 145, item (ii) of the former Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the former Income Tax Act for any year up to and including 2016.