第五十二条（国税通則法の一部改正に伴う経過措置）
Supplementary Provisions, Article 52Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
The provisions of Article 70, paragraph (4) of the Act on General Rules for National Taxes as amended by Article 13 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to national tax for which the date specified in paragraph (1), item (iii) of that Article arrives on or after the effective date.
新国税通則法第七十一条第一項（第四号に係る部分に限る。）の規定は、施行日以後に新国税通則法第七十条第一項各号に定める期限又は日が到来する国税について適用する。
The provisions of Article 71, paragraph (1) of the new Act on General Rules for National Taxes (limited to the part concerning item (iv) of that paragraph) apply to national tax for which the time limit or date specified in any of the items of Article 70, paragraph (1) of the new Act on General Rules for National Taxes arrives on or after the effective date.
新国税通則法第七十二条第一項の規定は、施行日以後に新国税通則法第七十条第一項各号に定める期限又は日が到来する国税について適用し、施行日前に第十三条の規定による改正前の国税通則法第七十条第一項各号に定める期限又は日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 72, paragraph (1) of the new Act on General Rules for National Taxes apply to national tax for which the time limit or date specified in any of the items of Article 70, paragraph (1) of the new Act on General Rules for National Taxes arrives on or after the effective date, and the provisions then in force continue to govern national tax for which the time limit or date specified in any of the items of Article 70, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment by Article 13 arrived before the effective date.