第三十六条（更正の請求に関する経過措置）
Supplementary Provisions, Article 36Transitional Measures Concerning Requests for Reassessment
第十七条の規定による改正後の国税通則法（以下「新国税通則法」という。）第二十三条第一項の規定は、施行日以後に同項に規定する法定申告期限が到来する国税について適用し、施行日前に第十七条の規定による改正前の国税通則法（以下「旧国税通則法」という。）第二十三条第一項に規定する法定申告期限が到来した国税については、なお従前の例による。
The provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes as amended by the provisions of Article 17 (hereinafter referred to as "the new Act on General Rules for National Taxes") apply to national tax for which the statutory tax return due date prescribed in that paragraph arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the statutory tax return due date prescribed in Article 23, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 17 (hereinafter referred to as "the former Act on General Rules for National Taxes") arrived before the effective date.
施行日から平成二十四年三月三十一日までの間における新国税通則法第二十三条第一項の規定の適用については、同項中「九年」とあるのは、「七年」とする。
With regard to the application of the provisions of Article 23, paragraph (1) of the new Act on General Rules for National Taxes during the period from the effective date to March 31, 2012, the term "nine years" in that paragraph is deemed to be replaced with "seven years".