第二項
Supplementary Provisions, Article 36, paragraph (2)
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".