第一項
Supplementary Provisions, Article 9, paragraph (1)
第六章第二節（加算税）の規定は、この法律の施行後に法定申告期限（不納付加算税については法定納期限とし、これらの期限のない国税については政令で定める日とする。以下この条において同じ。）が到来する国税について適用し、この法律の施行前に法定申告期限が到来した国税に係る過少申告加算税額、無申告加算税額、軽加算税額、源泉徴収加算税額及び重加算税額の賦課については、従前の税法の例による。
The provisions of Chapter VI, Section 2 (Penalty Tax) apply to national tax for which the statutory tax return due date (for penalty tax for non-payment, the statutory payment due date, and for national tax that has neither of these due dates, the day specified by Cabinet Order; the same applies hereinafter in this Article) arrives after the enforcement of this Act, and the imposition of the amount of penalty tax for understatement, the amount of penalty tax for failure to file, the amount of light penalty tax, the amount of withholding penalty tax and the amount of heavy penalty tax pertaining to national tax for which the statutory tax return due date arrived before the enforcement of this Act is governed by the former tax laws.