第一項
Supplementary Provisions, Article 40, paragraph (1)
新国税通則法第七十四条の七及び第七十四条の八（新国税通則法第七十四条の七に係る部分に限る。）の規定は、平成二十五年一月一日以後に提出される新国税通則法第七十四条の七に規定する物件について適用する。
The provisions of Article 74-7 and Article 74-8 (limited to the part concerning Article 74-7 of the new Act on General Rules for National Taxes) of the new Act on General Rules for National Taxes apply to articles prescribed in Article 74-7 of the new Act on General Rules for National Taxes that are submitted on or after January 1, 2013.