Local Tax Act
Supplementary Provisions, Article 34-2, paragraph (12), item (ii)
附則第三十四条の二第十二項第二号
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
In Article 321-2, paragraph (2), "the amount obtained by dividing the tax deficiency by the number of payment periods up to the day on which the determination was made" is deemed to be replaced with "the tax deficiency", "each due date for payment under Article 320" with "the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and "the period until the day on which payment is to be made as stated in the tax notice relating to that tax deficiency, or the period until the day on which one month elapses from the day following that day" with "the period until the day on which one month elapses from the day following the day on which payment is to be made as stated in the tax notice relating to that tax deficiency", and the provisions of paragraph (3) of that Article do not apply;
第三百二十一条の二第二項中「不足税額をその決定があつた日までの納期の数で除して得た額に第三百二十条の各納期限」とあるのは「不足税額に当該不足税額に係る納税通知書において納付すべきこととされる日」と、「納付すべきこととされる日までの期間又はその日の翌日」とあるのは「納付すべきこととされる日の翌日」とし、同条第三項の規定は、適用しない。