第二項
Supplementary Provisions, Article 20, paragraph (2)
新国税通則法第六十五条第四項及び第六十六条第四項の規定は、令和六年一月一日以後に法定申告期限（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み、国税通則法第六十一条第一項第二号に規定する還付請求申告書については、当該申告書を提出した日とする。）が到来する国税について適用する。
Article 65, paragraph (4) and Article 66, paragraph (4) of the new Act on General Rules for National Taxes apply to a national tax for which the statutory tax return due date (including a due date deemed to be the statutory tax return due date under the provisions of the national tax laws, and, for a return of refund claim prescribed in Article 61, paragraph (1), item (ii) of the Act on General Rules for National Taxes, meaning the date on which the return was filed) arrives on or after January 1, 2024.