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。
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)
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.