第二項
Supplementary Provisions, Article 53, paragraph (2)
新国税通則法第六十六条第六項の規定は、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、施行日前に第六条の規定による改正前の国税通則法（第五項において「旧国税通則法」という。）第六十六条第六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 66, paragraph (6) of 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 66, paragraph (6) of the Act on General Rules for National Taxes prior to the amendment by Article 6 (referred to as "the former Act on General Rules for National Taxes" in paragraph (5)) arrived before the effective date.