Supplementary Provisions, Article 14
第十四条
The provisions of Article 72-45, paragraph (2) of the New Act apply to the amount of delinquency charge relating to the amount of enterprise tax to be paid by filing an amended return under Article 72-33 of the New Act after the enforcement of this Act, and with respect to the amount of delinquency charge relating to the amount of enterprise tax to be paid by filing an amended return under Article 72-33 of the Former Act before the enforcement of this Act, the provisions then in force continue to govern.
新法第七十二条の四十五第二項の規定は、この法律の施行後に新法第七十二条の三十三の規定による修正申告書の提出により納付すべき事業税額に係る延滞金額について適用し、この法律の施行前に旧法第七十二条の三十三の規定による修正申告書の提出により納付すべき事業税額に係る延滞金額については、なお従前の例による。
the New Actmachine translation
「新法」
This Act as amended by Act No. 60 of 1957.
Short name set inSupplementary Provisions, Article 2, paragraph (1)