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Supplementary Provisions, Article 6Transitional Provisions Concerning Rescission of Approval to File a Blue Return
第六条（青色申告の承認の取消しに関する経過規定）
Article 127, paragraph (1), item (ii) (Rescission of Approval to File a Blue Return) of the New Act (including as applied mutatis mutandis pursuant to Article 146, paragraph (1) (Application Mutatis Mutandis to Foreign Corporations) of the New Act) applies where a fact falling under that item occurs on or after the Effective Date, and the provisions then in force continue to govern where such a fact occurred before that date.
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