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。
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)
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)