第四項
Supplementary Provisions, Article 12, paragraph (4)
新通則法第百十六条（原告が行うべき証拠の申出）の規定は、施行日以後に提起される同条に規定する処分の取消しの訴えについて適用し、施行日前に提起された第三条の規定による改正前の国税通則法第百十六条第一項（証拠申出の順序）に規定する抗告訴訟については、なお従前の例による。
The provisions of Article 116 (Offer of Evidence to Be Made by the Plaintiff) of the new Act on General Rules for National Taxes apply to an action for the revocation of a disposition prescribed in that Article that is filed on or after the effective date, and with regard to an action for the judicial review of an administrative disposition prescribed in Article 116, paragraph (1) (Order of Offers of Evidence) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 3 that was filed before the effective date, the provisions then in force continue to govern.