第一項
Supplementary Provisions, Article 36, paragraph (1)
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.