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Supplementary Provisions, Article 5Application of Provisions on Appeal Periods

第五条(不服申立期間に関する規定の適用)

The provisions of prior to amendment by the provisions of (hereinafter referred to as the "Former Act") remain in force with respect to appeals against dispositions prescribed in of the Former Act that were made before the Effective Date.

の規定による改正前の地方税法(以下「旧法」という。)の規定は、施行日前にされたに規定する処分に係る不服申立てについては、なおその効力を有する。

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