第四十条（国税通則法の一部改正に伴う経過措置）
Supplementary Provisions, Article 40Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
新国税通則法第三十四条の二の規定は、平成三十年一月一日以後に納付する国税について適用し、同日前に納付した国税については、なお従前の例による。
The provisions of Article 34-2 of the new Act on General Rules for National Taxes apply to national tax paid on or after January 1, 2018, and the provisions then in force continue to govern national tax paid before that date.
新国税通則法第六十八条の規定は、平成三十年四月一日以後に国税通則法第二条第七号に規定する法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含む。以下この項において「法定申告期限」という。）が到来する国税について適用し、同日前に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 68 of the new Act on General Rules for National Taxes apply to national tax for which the statutory tax return due date prescribed in Article 2, item (vii) of the Act on General Rules for National Taxes (including a time limit that is deemed to be that statutory tax return due date under the provisions of an Act concerning national tax; hereinafter referred to as the "statutory tax return due date" in this paragraph) arrives on or after April 1, 2018, and the provisions then in force continue to govern national tax for which the statutory tax return due date arrived before that date.
The provisions of Chapter XI, Section 2 of the new Act on General Rules for National Taxes apply to the disposition of criminal cases concerning national tax (excluding national tax which the provisions then in force continue to govern pursuant to the provisions of the preceding paragraph) that pertains to acts committed on or after April 1, 2018.