Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect on the date specified by Cabinet Order within a period not exceeding nine months from the date of promulgation; provided, however, that the provisions of Article 7, Article 8, paragraphs (1) and (2), and Article 11 of the Supplementary Provisions come into effect as of the date of promulgation.
Supplementary Provisions, Article 2Effect of Dispositions or Procedures under the Former Act
第二条（旧法に基く処分又は手続の効力）
Any notice, notification, demand, delinquent tax collection procedure, deferral of collection, taking of security, or suspension of execution of a delinquent tax collection procedure, or any filing, application, entrustment of payment or remittance, or filing of an objection, or any other disposition or procedure, made before the enforcement of this Act (excluding the part pertaining to the proviso of the preceding Article; the same applies hereinafter) under the provisions of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act") and orders based on it (including Prefectural or Municipal Ordinances and rules based on them), is, except as otherwise provided in these Supplementary Provisions, deemed to be a corresponding disposition or procedure made under the corresponding provisions of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") and orders based on it (including Prefectural or Municipal Ordinances and rules based on them).
この法律（前条ただし書に係る部分を除く。以下同じ。）の施行前にこの法律による改正前の地方税法（以下「旧法」という。）及びこれに基く命令（条例及びこれに基く規則を含む。）の規定によつてした通知、告知、督促、滞納処分、徴収猶予、担保の徴取若しくは滞納処分の執行の停止又は申告、申請、納付若しくは納入の委託若しくは異議の申立その他の処分又は手続は、この附則に別段の定があるものを除き、この法律による改正後の地方税法（以下「新法」という。）及びこれに基く命令（条例及びこれに基く規則を含む。）の相当規定によつてした相当の処分又は手続とみなす。
Supplementary Provisions, Article 3Transitional Measures concerning Tax Liability and Collection Procedures in the Case of Inheritance
第三条（相続があつた場合の納税義務及び徴収の手続に関する経過措置）
The provisions of Article 9 of the New Act apply to the case where inheritance occurs after the enforcement of this Act, and with respect to succession to the tax liability of the decedent in the case where inheritance occurred before the enforcement of this Act, the provisions then in force continue to govern.
新法第九条の規定は、この法律の施行後に相続があつた場合について適用し、この法律の施行前に相続があつた場合における被相続人の納税義務の承継については、なお従前の例による。
The provisions of Article 9-2, paragraph (4) of the New Act apply to the case where a disposition prescribed in that paragraph is made after the enforcement of this Act.
新法第九条の二第四項の規定は、この法律の施行後に同項に規定する処分がされた場合について適用する。
Supplementary Provisions, Article 4Transitional Measures concerning Secondary Tax Liability
第四条（第二次納税義務に関する経過措置）
The provisions of Article 11, paragraph (1), Articles 11-4 through 11-8, and Article 12-2, paragraphs (2) and (3) of the New Act apply to local government levies that become delinquent after the enforcement of this Act, and with respect to the amount of secondary tax liability relating to local government levies that were delinquent before the enforcement of this Act and the procedure for imposing it, the provisions then in force continue to govern.
新法第十一条第一項、第十一条の四から第十一条の八まで並びに第十二条の二第二項及び第三項の規定は、この法律の施行後に滞納となつた地方団体の徴収金について適用し、この法律の施行前に滞納となつている地方団体の徴収金に係る第二次納税義務の額及びこれを課する手続については、なお従前の例による。
Supplementary Provisions, Article 5Transitional Measures concerning Timber Delivery Tax, etc.
第五条（木材引取税等に関する経過措置）
The provisions of Articles 13-3 and 14-4 of the New Act apply to the case where logs or light oil on which timber delivery tax or light oil delivery tax is imposed, or goods on which the local tax prescribed in Article 13-3, paragraph (4) of the New Act is imposed on their delivery, etc., are realized through a compulsory liquidation procedure after the enforcement of this Act.
新法第十三条の三及び第十四条の四の規定は、木材引取税若しくは軽油引取税が課される素材若しくは軽油又はその引取等に対し新法第十三条の三第四項に規定する地方税が課される物件がこの法律の施行後に強制換価手続により換価される場合について適用する。
Supplementary Provisions, Article 6Transitional Measures concerning Coordination between Local Tax and Other Claims
第六条（地方税と他の債権との調整に関する経過措置）
The provisions of Articles 14-7, 14-9 through 14-11, 14-13 through 14-15 and 14-20 of the New Act apply to the case where a distribution procedure through a compulsory liquidation procedure commences after the enforcement of this Act, and with respect to coordination between local government levies and other claims in the case where that distribution procedure commenced before the enforcement of this Act, the provisions then in force continue to govern.
新法第十四条の七、第十四条の九から第十四条の十一まで、第十四条の十三から第十四条の十五まで及び第十四条の二十の規定は、この法律の施行後に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地方団体の徴収金と他の債権との調整については、なお従前の例による。
The provisions of Articles 14-16 through 14-19 of the New Act apply to property transferred, or for which provisional registration was made, by a taxpayer or special collection agent after the enforcement of this Act.
新法第十四条の十六から第十四条の十九までの規定は、この法律の施行後に納税者若しくは特別徴収義務者が譲渡し、又は仮登記をした財産について適用する。
The provisions of Article 14-18 of the New Act do not apply, for the time being, to bills and other property specified by Cabinet Order.
新法第十四条の十八の規定は、手形その他政令で定める財産については、当分の間、適用しない。
Supplementary Provisions, Article 7Special Provisions on Extension of the Time Limit for Deferral of Collection Falling Due before the Enforcement Date
第七条（施行日前に期限が到来する徴収猶予の期限の延長の特例）
With respect to local government levies for which the time limit for deferral of collection under Article 16-2, paragraph (1) or (2) of the Former Act arrives during the period from the date of promulgation of this Act to the day before the date of enforcement of this Act, where it is found that there are unavoidable reasons that prevent the taxpayer or special collection agent from paying or remitting the deferred local government levies within the deferral period, the head of the local government may extend that time limit, only for a period within two years in total, together with the period for which collection from that person has already been deferred.
The deferral of collection under the preceding paragraph is deemed to be deferral of collection under Article 16-2, paragraph (1) or (2) of the Former Act.
前項の規定による徴収の猶予は、旧法第十六条の二第一項又は第二項の規定による徴収の猶予とみなす。
Supplementary Provisions, Article 8Special Provisions on Deferral of Public Sale, etc. and Exemption from Amount of Delinquency Charge, etc. before the Enforcement Date
第八条（施行日前の公売等の猶予及び延滞金額等の免除の特例等）
During the period from the date of promulgation of this Act to the day before the date of enforcement of this Act, where a person delinquent in payment who falls under any one of the following items (excluding a person subject to Article 12-2 of the National Tax Collection Act whose rules are followed under the Former Act (hereinafter referred to as the "Former National Tax Collection Act")) is found to have a sincere intention regarding the payment or remittance of local government levies, the head of the local government may defer the public sale or sale, through delinquent tax collection procedure, of property for the local government levies that person is to pay or remit, and, where there are grounds prescribed in the latter part of Article 8 of the Former National Tax Collection Act concerning that person, may exempt the amount of delinquency charge and the amount of delinquency additional charge relating to the local tax for which the deferral was granted.
when immediate realization of the property is likely to make it difficult for the person to continue the business or maintain the livelihood;
その財産の換価を直ちにすることによりその事業の継続又はその生活の維持を困難にするおそれがあるとき。
when deferring the realization of the property is more advantageous than immediate realization of it for the collection of the local government levies in arrears and the local government levies that have recently become payable or remittable.
その財産の換価を猶予することが、直ちにその換価をすることに比して、滞納に係る地方団体の徴収金及び最近において納付し、又は納入すべきこととなる地方団体の徴収金の徴収上有利であるとき。
The deferral under the preceding paragraph is deemed to be a deferral of execution of delinquent tax collection procedure under Article 12-2 of the Former National Tax Collection Act.
前項の規定による猶予は、旧国税徴収法第十二条ノ二の規定による滞納処分の執行の猶予とみなす。
A deferral of execution of delinquent tax collection procedure made under Article 12-2 of the Former National Tax Collection Act before the enforcement of this Act is deemed to be a deferral of realization of seized property under Article 15-5 of the New Act.
この法律の施行前に旧国税徴収法第十二条ノ二の規定によつてした滞納処分の執行の猶予は、新法第十五条の五の規定による差押財産の換価の猶予とみなす。
Supplementary Provisions, Article 9Transitional Measures concerning Refunds
第九条（還付金に関する経過措置）
The provisions of Article 17-2, paragraph (3) of the New Act apply to refunds relating to overpayments or payments by mistake that become suitable for the appropriation prescribed in that paragraph after the enforcement of this Act.
新法第十七条の二第三項の規定は、この法律の施行後に同項に規定する充当をするに適することとなつた過誤納金に関する還付金について適用する。
Where, before the enforcement of this Act, seizure or provisional seizure prescribed in Article 17-4, paragraph (2), item (ii) or (iii) of the New Act has been made with respect to a claim relating to a refund of an overpayment or payment by mistake or other local government levies, those provisions are applied on the deeming that the seizure or provisional seizure was made on the date of enforcement of this Act.
この法律の施行前に過誤納金その他の地方団体の徴収金に関する還付金に係る請求権につき新法第十七条の四第二項第二号又は第三号に規定する差押又は仮差押がされているときは、この法律の施行の日にその差押又は仮差押がされたものとして、これらの規定を適用する。
Supplementary Provisions, Article 10Transitional Measures concerning Service of Documents
第十条（書類の送達に関する経過措置）
The provisions of Article 20, paragraphs (4) and (5) of the New Act apply to documents sent after the enforcement of this Act, and the provisions then in force continue to govern documents sent before the enforcement of this Act.
The provisions then in force continue to govern the service of documents for which service by public notice was commenced under Article 20 of the Former Act before the enforcement of this Act.
この法律の施行前に旧法第二十条の規定により公示送達を開始した書類の送達については、なお従前の例による。
Supplementary Provisions, Article 11Transitional Measures concerning Special Provisions on Time Limits
第十一条（期限の特例に関する経過措置）
If, during the period from May 1, 1959 to the day before the date of enforcement of this Act, a time limit set by the provisions of the Former Act or of Prefectural or Municipal Ordinances based on it (excluding time limits specified by Cabinet Order) falls on a holiday prescribed in Article 142 of the Civil Code, the day following that holiday is deemed to be that time limit, notwithstanding the provisions of the Former Act or of the Ordinance concerned.
Supplementary Provisions, Article 12Transitional Measures concerning Subrogation by Payment or Remittance by a Third Party
第十二条（第三者の納付又は納入による代位に関する経過措置）
The provisions of Article 20-6, paragraph (2) of the New Act apply to local government levies paid or remitted by a third party after the enforcement of this Act.
新法第二十条の六第二項の規定は、この法律の施行後に第三者が納付し、又は納入した地方団体の徴収金について適用する。
Supplementary Provisions, Article 13Transitional Measures concerning Seizure
第十三条（差押に関する経過措置）
Where the designated time limit of a demand letter issued before the enforcement of this Act is after the day on which 10 days have elapsed from the date of enforcement of this Act (or, where the case falls under collection under Article 700-16, paragraph (3) of the New Act (including as applied mutatis mutandis under Article 700-19, paragraph (4) of the New Act) on the date of enforcement of this Act, after that date), notwithstanding the provisions of the New Act, seizure may not be made for the local government levies pertaining to that demand letter unless that designated time limit has passed.
この法律の施行前に発せられた督促状の指定期限がこの法律の施行の日から起算して十日を経過した日（この法律の施行の日において新法第七百条の十六第三項（新法第七百条の十九第四項において準用する場合を含む。）の規定により徴収する場合に該当するときは、同日）後であるときは、新法の規定にかかわらず、その督促状に係る地方団体の徴収金については、その指定期限を経過しなければ、差押をすることができない。
Supplementary Provisions, Article 14Transitional Measures concerning Third-Party Claims for Recovery
第十四条（第三者の取戻請求に関する経過措置）
A petition made under Article 14 of the Former National Tax Collection Act before the enforcement of this Act is deemed to be a filing of an objection made under the provisions of the New Act concerning filings of objections by persons dissatisfied with delinquent tax collection procedures.
この法律の施行前に旧国税徴収法第十四条の規定によつてした申出は、滞納処分に不服がある者の異議の申立に関する新法の規定によつてした異議の申立とみなす。
Supplementary Provisions, Article 15Transitional Measures concerning Special Provisions on Time Limits for Filing Objections, etc. Relating to Delinquent Tax Collection Procedures
第十五条（滞納処分に関する異議の申立等の期限の特例に関する経過措置）
In applying the provisions of the New Act concerning special provisions on time limits for filing objections, etc. relating to delinquent tax collection procedures, the phrase "the time limit listed in the relevant item" in those provisions is deemed to be replaced with "the time limit listed in the relevant item or the day on which 30 days have elapsed from the date of enforcement of the Act Partially Amending the Local Tax Act (Act No. 149 of 1959), whichever is later" in the case of dispositions that are equivalent to the dispositions listed in those provisions, were made before the enforcement of this Act, and are actually in effect at the time of enforcement of this Act, and with "the day on which a filing of an objection relating to delinquent tax collection procedure can be made under the provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 149 of 1959)" in the case of others.
滞納処分に関する異議の申立等の期限の特例に関する新法の規定の適用については、これらの規定中「当該各号に掲げる期限」とあるのは、この法律の施行前にしたこれらの規定に掲げる処分に相当する処分のうちこの法律の施行の際現にされているものにあつては「当該各号に掲げる期限又は地方税法の一部を改正する法律（昭和三十四年法律第百四十九号）の施行の日から三十日を経過する日のうちいずれか遅い日」とし、その他のものにあつては「地方税法の一部を改正する法律（昭和三十四年法律第百四十九号）による改正前の地方税法の規定により滞納処分に関する異議の申立をすることができる日」とする。
Supplementary Provisions, Article 17Transitional Measures concerning Deferral of Collection of Corporation Tax Levy, etc.
第十七条（法人税割等の徴収猶予に関する経過措置）
The provisions of Article 15-3 of the New Act apply from the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or the corporate enterprise tax, for business years of corporations ending after the enforcement of this Act, and the provisions then in force continue to govern the corporation tax levy of prefectural inhabitant tax or municipal inhabitant tax, or the corporate enterprise tax, for business years of corporations ending before the enforcement of this Act.
新法第十五条の三の規定は、法人のこの法律の施行後に終了する事業年度分の道府県民税若しくは市町村民税の法人税割又は法人の事業税から適用し、法人のこの法律の施行前に終了する事業年度分の道府県民税若しくは市町村民税の法人税割又は法人の事業税については、なお従前の例による。
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
special collection agentmachine translation
「特別徴収義務者」
A person obliged to collect a local tax by special collection (特別徴収) and pay it in (Article 1, paragraph 1, item 10).
Defined inArticle 1, paragraph (1), item (x)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
compulsory liquidation proceduremachine translation
「強制換価手続」
Any procedure that sells a debtor's property by force: delinquent tax collection (滞納処分) and procedures run in the same way, compulsory execution, auction to enforce a security interest, enforcement of an enterprise mortgage (企業担保権) or of an enterprise value charge (企業価値担保権), and bankruptcy.
Short name set inArticle 13-2, paragraph (1), item (i)
the New Actmachine translation
「新法」
This Act as amended by Act No. 149 of 1959.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 149 of 1959 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former National Tax Collection Actmachine translation
「旧国税徴収法」
In the supplementary provisions (附則) of Act No. 149 of 1959, the National Tax Collection Act whose rules the Local Tax Act, as it stood before that Act amended it, applied to local taxes.
Short name set inSupplementary Provisions, Article 8, paragraph (1)
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.
registration
登記
Entry in a public register kept by a registry office (登記所) — a Legal Affairs Bureau or one of its branch offices — so that the matter is made public (Real Property Registration Act, Articles 1 and 6, paragraph (1)). Rights in land and buildings, such as ownership, a superficies (地上権), a statutory lien (先取特権), a mortgage and a right of lease (賃借権), can be registered under that Act (Article 3), and matters the Commercial Code, the Companies Act and other Acts require to be registered are registered under the Commercial Registration Act (Article 1). Registration also lets a right be asserted against third parties: acquiring, losing or changing a right in rem (物権) in land or a building, such as ownership, cannot be asserted against third parties until it is registered (Civil Code, Article 177), and a matter the Companies Act requires to be registered cannot be asserted against a third party who does not know of it until it has been registered, nor, even after that, against one who had a justifiable reason for not knowing of the registration (Companies Act, Article 908, paragraph (1)).
Written by AI using Real Property Registration Act, Arts. 1, 3, 6, Commercial Registration Act, Art. 1, Civil Code, Art. 177 and Companies Act, Art. 908 as a reference.
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.