第二十七条（国税通則法の一部改正に伴う経過措置）
Supplementary Provisions, Article 27Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
附則第一条第十四号に定める日から同条第十三号に定める日の前日までの間における第十条の規定による改正後の国税通則法（次項において「新国税通則法」という。）第二条の規定の適用については、同条第一号中「、森林環境税及び特別法人事業税」とあるのは、「及び特別法人事業税」とする。
With regard to the application of the provisions of Article 2 of the Act on General Rules for National Taxes as amended by Article 10 (referred to as "the new Act on General Rules for National Taxes" in the following paragraph) during the period from the date specified in Article 1, item (xiv) of the Supplementary Provisions to the day before the date specified in item (xiii) of that Article, the phrase ", forest environment tax and special corporate business tax" in item (i) of that Article is deemed to be replaced with "and special corporate business tax".
新国税通則法第七十四条の七の二及び第七十四条の八の規定は、令和二年一月一日以後に新国税通則法第七十四条の七の二第四項の国税庁長官の承認を受けてする同条第一項の規定による報告の求めについて適用する。
The provisions of Article 74-7-2 and Article 74-8 of the new Act on General Rules for National Taxes apply to a request for a report under the provisions of Article 74-7-2, paragraph (1) of the new Act on General Rules for National Taxes that is made on or after January 1, 2020 with the approval of the Commissioner of the National Tax Agency under paragraph (4) of that Article.