Supplementary Provisions, Article 13Transitional Measures Concerning Returns, Payment and Refunds
第十三条（申告、納付及び還付に関する経過措置）
The provisions of Article 112, paragraph (2) of the new Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act apply to the documents under paragraph (2) of that Article that are attached to a paper-based application under paragraph (1) of that Article submitted in any year from 2017 onward, and the provisions then in force continue to govern the documents under paragraph (2) of that Article that were attached to a paper-based application under Article 112, paragraph (1) of the former Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the former Income Tax Act submitted in any year up to and including 2016.
新所得税法第百六十六条において準用する新所得税法第百十二条第二項の規定は、平成二十九年以後の各年において提出する同条第一項の申請書に添付する同条第二項の書類について適用し、平成二十八年以前の各年において提出した旧所得税法第百六十六条において準用する旧所得税法第百十二条第一項の申請書に添付した同条第二項の書類については、なお従前の例による。
The provisions of Article 145, item (ii) of the new Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the new Income Tax Act apply in the case where there are facts falling under that item with regard to the books and documents under that item for any year from 2017 onward, and the provisions then in force continue to govern the case where there are facts falling under that item with regard to the books and documents under Article 145, item (ii) of the former Income Tax Act as applied mutatis mutandis pursuant to Article 166 of the former Income Tax Act for any year up to and including 2016.
新所得税法第百六十六条において準用する新所得税法第百四十五条第二号の規定は、平成二十九年以後の各年に係る同号の帳簿書類につき同号に該当する事実がある場合について適用し、平成二十八年以前の各年に係る旧所得税法第百六十六条において準用する旧所得税法第百四十五条第二号の帳簿書類につき同号に該当する事実がある場合については、なお従前の例による。