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。
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
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)