第三十九条（国税通則法の一部改正に伴う経過措置）
Supplementary Provisions, Article 39Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第七条の規定による改正後の国税通則法（以下この条において「新国税通則法」という。）第四十六条から第四十七条まで及び第四十九条の規定は、平成二十七年四月一日以後に申請される新国税通則法第四十六条第一項から第三項までの規定による納税の猶予について適用し、同日前に申請された第七条の規定による改正前の国税通則法第四十六条第一項から第三項までの規定による納税の猶予については、なお従前の例による。
The provisions of Articles 46 through 47 and Article 49 of the Act on General Rules for National Taxes as amended by Article 7 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to a tax payment grace period under the provisions of Article 46, paragraphs (1) through (3) of the new Act on General Rules for National Taxes that is applied for on or after April 1, 2015, and the provisions then in force continue to govern a tax payment grace period under the provisions of Article 46, paragraphs (1) through (3) of the Act on General Rules for National Taxes prior to the amendment by Article 7 that was applied for before that date.
新国税通則法第七十四条の九の規定は、平成二十六年七月一日以後にされる同条第一項の規定による通知について適用する。
The provisions of Article 74-9 of the new Act on General Rules for National Taxes apply to a notice under the provisions of paragraph (1) of that Article that is given on or after July 1, 2014.