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。
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)