国税通則法第二条（更正の請求に関する経過措置）

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第二条（更正の請求に関する経過措置）

Supplementary Provisions, Article 2Transitional Measures for Requests for Reassessment

改正後の国税通則法（以下「新法」という。）第二十三条第一項の規定は、改正前の国税通則法（以下「旧法」という。）第二十三条第一項の規定による期限がこの法律の施行後に到来する更正の請求について適用する。

The provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes as amended (hereinafter referred to as "the new Act") apply to a request for reassessment for which the time limit under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment (hereinafter referred to as "the former Act") arrives after the enforcement of this Act.

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