Supplementary Provisions, Article 2Transitional Measures Concerning Order of Priority, etc. of Local Government Levies
第二条（地方団体の徴収金のうちの優先順位等に関する経過措置）
The provisions of Article 14-5 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local government levies distributed or appropriated on or after October 1, 1982, and for local government levies distributed or appropriated before that date, the provisions then in force continue to govern.
The provisions of Article 17-2, paragraph (3) of the New Act apply to local government levies appropriated on or after October 1, 1982, and for local government levies appropriated before that date, the provisions then in force continue to govern.
新法第十七条の二第三項の規定は、昭和五十七年十月一日以後に充当する地方団体の徴収金について適用し、同日前に充当する地方団体の徴収金については、なお従前の例による。
The provisions of Article 18-2, paragraph (5) and Article 20-9-4, paragraph (2) of the New Act apply to local government levies paid or remitted on or after October 1, 1982, and for local government levies paid or remitted before that date, the provisions then in force continue to govern.
新法第十八条の二第五項及び第二十条の九の四第二項の規定は、昭和五十七年十月一日以後に納付され、又は納入された地方団体の徴収金について適用し、同日前に納付され、又は納入され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 Article 1 of Act No. 10 of 1982.
Short name set inSupplementary Provisions, Article 2, paragraph (1)