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Supplementary Provisions, Article 56Transitional Measures Concerning Reports on Economic Benefits Provided or Otherwise Given by Foreign Parent Companies or Similar Entities to Officers or Similar Persons in Japan
第五十六条（外国親会社等が国内の役員等に供与等をした経済的利益に関する調書に関する経過措置）
The provisions of Article 228-3-2 of the New Income Tax Act apply to reports prescribed in that Article that are required to be submitted on or after January 1, 2013.
新所得税法第二百二十八条の三の二の規定は、平成二十五年一月一日以後に提出すべき同条に規定する調書について適用する。