第四項
Supplementary Provisions, Article 54, paragraph (4)
新国税通則法第百二十四条第一項の規定は、平成二十九年一月一日以後に提出する同項に規定する税務書類について適用し、同日前に提出した旧国税通則法第百二十四条第一項に規定する書類については、なお従前の例による。
The provisions of Article 124, paragraph (1) of the new Act on General Rules for National Taxes apply to tax documents prescribed in that paragraph that are submitted on or after January 1, 2017, and the provisions then in force continue to govern documents prescribed in Article 124, paragraph (1) of the former Act on General Rules for National Taxes that were submitted before that date.