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Supplementary Provisions, Article 3Application of Provisions on Exemption from Delinquency Charge

第三条(延滞金の免除に関する規定の適用)

The provisions of Article 20-9-3, paragraph (1) of the New Act apply to delinquency charge paid or remitted on or after the Effective Date; provided, however, that the provisions then in force continue to govern the portion of the amount of that delinquency charge corresponding to a period before that date.

新法第二十条の九の三第一項の規定は、施行日以後に納付され、又は納入される延滞金について適用する。ただし、当該延滞金の額のうち同日前の期間に対応するものについては、なお従前の例による。

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