Supplementary Provisions, Article 2Transitional Measures Concerning Calculation of Fractions of Finalized Amounts of Local Tax, etc.
第二条（地方税の確定金額等の端数計算に関する経過措置）
The provisions of Article 20-4-2, paragraphs (3) and (6) of the Local Tax Act after amendment (hereinafter referred to as the "New Act") apply to local tax finalized on or after April 1, 1988, and the provisions of paragraph (5) of that Article (including as applied mutatis mutandis pursuant to paragraph (7) of that Article) apply to interest on refund relating to delinquency charges paid or remitted on or after that date, additional charges for understatement, additional charges for failure to file or substantial additional charges finalized on or after that date, or refunds relating to local government levies such as overpayments or payments by mistake for which, on or after that date, disbursement is decided for the purpose of refund or which are appropriated.
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
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
interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Act No. 94 of 1987.
Short name set inSupplementary Provisions, Article 2, paragraph (1)