第一項
Supplementary Provisions, Article 39, paragraph (1)
新国税通則法第七十四条の二から第七十四条の六まで、第七十四条の八（新国税通則法第七十四条の七に係る部分を除く。）及び第七十四条の十三の規定は、平成二十五年一月一日以後に新国税通則法第七十四条の九第三項第一号に規定する納税義務者又は調書等の提出義務者に対して行う同条第一項に規定する質問検査等（同日前から引き続き行われている調査又は徴収（同日前にこれらの者に対して当該調査又は徴収に係る旧所得税法第二百三十四条、旧法人税法第百五十三条、旧法人税法第百五十五条において準用する旧法人税法第百五十三条、旧相続税法第六十条、第四条の規定による改正前の地価税法第三十六条、旧消費税法第六十二条、旧酒税法第五十三条、旧たばこ税法第二十七条、旧揮発油税法第二十六条、旧地方揮発油税法第十四条の二、旧石油ガス税法第二十六条、旧石油石炭税法第二十三条、旧航空機燃料税法第十九条、旧電源開発促進税法第十二条又は旧印紙税法第二十一条の規定による質問、検査、閲覧の要求、採取、移動の禁止又は封かんを行っていたものに限る。以下この条において「経過措置調査等」という。）に係るものを除く。）及び納税義務者の取引先等に対して同日以後に行う新国税通則法第七十四条の九第一項に規定する質問検査等（当該経過措置調査等に係るものを除く。）について適用する。
The provisions of Articles 74-2 through 74-6, Article 74-8 (excluding the part concerning Article 74-7 of the new Act on General Rules for National Taxes), and Article 74-13 of the new Act on General Rules for National Taxes apply to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the new Act on General Rules for National Taxes that is conducted on or after January 1, 2013 with respect to a person liable to pay tax prescribed in paragraph (3), item (i) of that Article or a person obligated to submit reports, etc. (excluding questioning, inspection, etc. relating to an investigation or collection that has continued from before that date (limited to one in which, before that date, questioning, inspection, a request for inspection, collection of samples, prohibition of removal, or sealing under Article 234 of the former Income Tax Act, Article 153 of the former Corporation Tax Act, Article 153 of the former Corporation Tax Act as applied mutatis mutandis pursuant to Article 155 of the former Corporation Tax Act, Article 60 of the former Inheritance Tax Act, Article 36 of the Land Value Tax Act prior to the amendment by the provisions of Article 4, Article 62 of the former Consumption Tax Act, Article 53 of the former Liquor Tax Act, Article 27 of the former Tobacco Tax Act, Article 26 of the former Gasoline Tax Act, Article 14-2 of the former Local Gasoline Tax Act, Article 26 of the former Liquefied Petroleum Gas Tax Act, Article 23 of the former Petroleum and Coal Tax Act, Article 19 of the former Aviation Fuel Tax Act, Article 12 of the former Act on Tax for Promotion of Power-Resources Development, or Article 21 of the former Stamp Tax Act relating to that investigation or collection had been conducted with respect to those persons; referred to as "investigation, etc. covered by the transitional measures" in this Article)), and to questioning, inspection, etc. prescribed in Article 74-9, paragraph (1) of the new Act on General Rules for National Taxes that is conducted on or after that date with respect to a business partner, etc. of a person liable to pay tax (excluding questioning, inspection, etc. relating to that investigation, etc. covered by the transitional measures).