Supplementary Provisions, Article 78Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016)
第七十八条（平成二十八年所得税法等の一部を改正する法律の一部改正に伴う経過措置）
With regard to a disposition on an application under Article 57-2, paragraph (2) of the Consumption Tax Act as amended by the provisions of Article 5 of the Act Partially Amending the Income Tax Act, etc. (Act No. 15 of 2016; hereinafter in this Article referred to as the "2016 Amendment Act") as it was before amendment by the provisions of Article 20 (hereinafter in this Article referred to as the "2023 Former Consumption Tax Act") that was filed before the Effective Date and to which the provisions then in force apply pursuant to the main clause of Article 44, paragraph (1) of the Supplementary Provisions of the 2016 Amendment Act, in the case where, at the time this Act comes into effect, no disposition refusing registration under Article 57-2, paragraph (5) of the 2023 Former Consumption Tax Act, to which the provisions then in force apply pursuant to the first sentence of Article 44, paragraph (3) of the Supplementary Provisions of the 2016 Amendment Act, has been made, the provisions then in force continue to govern.
施行日前にされた所得税法等の一部を改正する法律（平成二十八年法律第十五号。以下この条において「平成二十八年改正法」という。）附則第四十四条第一項本文の規定によりその例によるものとされる第二十条の規定による改正前の平成二十八年改正法第五条の規定による改正後の消費税法（以下この条において「五年旧消費税法」という。）第五十七条の二第二項の申請であって、この法律の施行の際、平成二十八年改正法附則第四十四条第三項前段の規定によりその例によるものとされる五年旧消費税法第五十七条の二第五項の登録の拒否の処分がされていないものについての処分については、なお従前の例による。