Supplementary Provisions
附 則
This Act comes into effect on the date on which the National Tax Collection Act (Act No. 147 of 1959) comes into effect.
この法律は、国税徴収法（昭和三十四年法律第百四十七号）の施行の日から施行する。
The provisions of the laws and regulations as amended by the provisions of Chapter II (limited to the parts concerning the order of priority of the statutory lien for money to be collected) apply where a distribution procedure through a compulsory realization procedure prescribed in Article 2, item (xii) of the National Tax Collection Act is commenced after this Act comes into effect, and the provisions then in force continue to govern the order of priority of the statutory lien for money to be collected prescribed in the provisions of those laws and regulations where that distribution procedure has been commenced before this Act comes into effect.
第二章の規定による改正後の各法令（徴収金の先取特権の順位に係る部分に限る。）の規定は、この法律の施行後に国税徴収法第二条第十二号に規定する強制換価手続による配当手続が開始される場合について適用し、この法律の施行前に当該配当手続が開始されている場合における当該法令の規定に規定する徴収金の先取特権の順位については、なお従前の例による。