Supplementary Provisions, Article 6Application of Provisions on Time Limits for Reassessment, Determination, etc. and Extinctive Prescription
第六条（更正、決定等の期間制限及び消滅時効に関する規定の適用）
The provisions of Article 17-5, Article 17-6, Article 18, paragraph (1) and paragraph (14) of the Supplementary Provisions of the New Act apply to local government levies for which the statutory payment due date under Article 17-5, paragraph (1) of the New Act arrives on or after April 1, 1964, and the provisions then in force continue to govern local government levies for which that statutory payment due date arrived before that date.
新法第十七条の五、第十七条の六、第十八条第一項及び附則第十四項の規定は、昭和三十九年四月一日以後に新法第十七条の五第一項の法定納期限が到来する地方団体の徴収金について適用し、同日前に当該法定納期限が到来した地方団体の徴収金については、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. 80 of 1963.
Short name set inSupplementary Provisions, Article 2, paragraph (1)