第一項
Supplementary Provisions, Article 7, paragraph (1)
令和二年四月一日前に第一条の規定による改正前の所得税法（以下「旧所得税法」という。）第百三十七条の二第十項に規定する継続適用届出書の提出があった場合における同項に規定する納税猶予分の所得税額に相当する所得税並びに当該所得税に係る利子税及び延滞税の徴収を目的とする国の権利の時効については、なお従前の例による。
In the case where a notification of continued application prescribed in Article 137-2, paragraph (10) of the Income Tax Act prior to the amendment by Article 1 (hereinafter referred to as "the former Income Tax Act") was submitted before April 1, 2020, the provisions then in force continue to govern the extinctive prescription of the national government's right to collect income tax equivalent to the amount of income tax subject to the payment deferral prescribed in that paragraph, and tax levied as interest and tax on delinquency on that income tax.