第二項
Supplementary Provisions, Article 2, paragraph (2)
新法第九十条から第九十二条までの規定は、施行日以後に計算する国税の課税標準若しくは確定金額又は還付加算金について適用し、同日前に計算した国税の課税標準若しくは確定金額又は還付加算金については、なお従前の例による。
The provisions of Articles 90 through 92 of the new Act apply to the tax basis or finalized amount of national tax or the interest on refund calculated on or after the effective date, and the provisions then in force continue to govern the tax basis or finalized amount of national tax or the interest on refund calculated before that day.