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。
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
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)