第一項
Supplementary Provisions, Article 40, paragraph (1)
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.