Supplementary Provisions, Article 4Application of Provisions on Calculation of Delinquency Charge
第四条（延滞金の算定に関する規定の適用）
Except where the provisions of the preceding two Articles, paragraph (6) of the following Article, Article 7, paragraph (2) of the Supplementary Provisions and Article 11, paragraph (6) of the Supplementary Provisions apply, the provisions of the New Act concerning the calculation of delinquency charge apply to delinquency charge on local tax for which the time limit for payment or remittance arrives on or after the Effective Date, and the provisions then in force continue to govern delinquency charge on local tax for which the time limit for payment or remittance arrived before that date.
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
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 25 of 1967.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 June 1967, which the supplementary provisions (附則) of Act No. 25 of 1967 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)