Supplementary Provisions, Article 9Transitional Measures concerning Amount of Delinquency Additional Charge
第九条（延滞加算金額に関する経過措置）
With respect to the amount of delinquency additional charge that should have been collected under Articles 71, 72-72, 73-40, 106, 138, 171, 204, 257, 289, 335, 377 (including as applied mutatis mutandis under Article 745, paragraph (1)), 463, 513, 545, 576, 699, 700-42, 701-22 and 732 of the Local Tax Act prior to amendment by this Act, the provisions then in force continue to govern; provided, however, that the period for calculating that amount of delinquency additional charge is through the day before the date of effect of this Act.
この法律による改正前の地方税法第七十一条、第七十二条の七十二、第七十三条の四十、第百六条、第百三十八条、第百七十一条、第二百四条、第二百五十七条、第二百八十九条、第三百三十五条、第三百七十七条（第七百四十五条第一項において準用する場合を含む。）、第四百六十三条、第五百十三条、第五百四十五条、第五百七十六条、第六百九十九条、第七百条の四十二、第七百一条の二十二及び第七百三十二条の規定により徴収すべきであつた延滞加算金額については、なお従前の例による。ただし、当該延滞加算金額の計算の期間は、この法律の施行の日の前日までとする。
The amount of delinquency additional charge to be collected under the provisions of the preceding paragraph is deemed to be an amount of delinquency charge for the purposes of applying the provisions of the New Act.
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)
date of effectmachine translation
「施行の日」
In the supplementary provisions (附則) of Act No. 80 of 1963, 1 October 1963, the date the main text of Article 1 of those supplementary provisions sets for that Act to come into effect.
Defined inSupplementary Provisions, Article 2, paragraph (1)