第百四十三条（国税通則法の一部改正に伴う経過措置）
Supplementary Provisions, Article 143Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
前条の規定（第二条第三号、第十五条第二項第七号、第四十六条第一項第一号イ及び第六十条第二項の改正規定に限る。以下この条において同じ。）による改正後の国税通則法の規定は、前条の規定の施行後に課されるべき、又は納付し、若しくは徴収されるべき国税について適用し、同条の規定の施行前に課されるべき、又は納付すべきであった石油税については、なお従前の例による。
The provisions of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article (limited to the provisions amending Article 2, item (iii), Article 15, paragraph (2), item (vii), Article 46, paragraph (1), item (i), (a), and Article 60, paragraph (2); the same applies hereinafter in this Article) apply to national tax that is to be imposed, or to be paid or collected, after the provisions of the preceding Article come into effect, and with regard to petroleum tax that was to be imposed, or to be paid, before the provisions of that Article come into effect, the provisions then in force continue to govern.