Supplementary Provisions, Article 3Transitional Measures Concerning Additional Charges for Understatement, Additional Charges for Failure to File or Substantial Additional Charges
第三条（過少申告加算金、不申告加算金又は重加算金に関する経過措置）
The provisions of Article 72-46, paragraphs (1) and (2), Article 72-47, paragraphs (1) and (2), Article 74-23, paragraphs (1) and (2), Article 74-24, paragraphs (1) and (2), Article 97, paragraphs (1) and (2), Article 98, paragraphs (1) and (2), Article 127, paragraphs (1) and (2), Article 128, paragraphs (1) and (2), Article 278, paragraphs (1) and (2), Article 279, paragraphs (1) and (2), Article 328-11, paragraphs (1) and (2), Article 328-12, paragraphs (1) and (2), Article 483, paragraphs (1) and (2), Article 484, paragraphs (1) and (2), Article 498, paragraphs (1) and (2), Article 499, paragraphs (1) and (2), Article 536, paragraphs (1) and (2), Article 537, paragraphs (1) and (2), Article 567, paragraphs (1) and (2), Article 568, paragraphs (1) and (2), Article 609, paragraphs (1) and (2), Article 610, paragraphs (1) and (2), Article 688, paragraphs (1) and (2), Article 689, paragraphs (1) and (2), Article 699-21, paragraphs (1) and (2), Article 699-22, paragraphs (1) and (2), Article 700-33, paragraphs (1) and (2), Article 700-34, paragraphs (1) and (2), Article 701-12, paragraphs (1) and (2), Article 701-13, paragraphs (1) and (2), Article 701-61, paragraphs (1) and (2), Article 701-62, paragraphs (1) and (2), Article 721, paragraphs (1) and (2) and Article 722, paragraphs (1) and (2) of the New Act apply to additional charges for understatement, additional charges for failure to file or substantial additional charges relating to local tax for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after October 1, 1987 (hereinafter referred to as the "Effective Date"), and with respect to additional charges for understatement, additional charges for failure to file or substantial additional charges relating to local tax for which those deadlines for filing arrived before the Effective Date, the provisions then in force continue to govern.
新法第七十二条の四十六第一項及び第二項、第七十二条の四十七第一項及び第二項、第七十四条の二十三第一項及び第二項、第七十四条の二十四第一項及び第二項、第九十七条第一項及び第二項、第九十八条第一項及び第二項、第百二十七条第一項及び第二項、第百二十八条第一項及び第二項、第二百七十八条第一項及び第二項、第二百七十九条第一項及び第二項、第三百二十八条の十一第一項及び第二項、第三百二十八条の十二第一項及び第二項、第四百八十三条第一項及び第二項、第四百八十四条第一項及び第二項、第四百九十八条第一項及び第二項、第四百九十九条第一項及び第二項、第五百三十六条第一項及び第二項、第五百三十七条第一項及び第二項、第五百六十七条第一項及び第二項、第五百六十八条第一項及び第二項、第六百九条第一項及び第二項、第六百十条第一項及び第二項、第六百八十八条第一項及び第二項、第六百八十九条第一項及び第二項、第六百九十九条の二十一第一項及び第二項、第六百九十九条の二十二第一項及び第二項、第七百条の三十三第一項及び第二項、第七百条の三十四第一項及び第二項、第七百一条の十二第一項及び第二項、第七百一条の十三第一項及び第二項、第七百一条の六十一第一項及び第二項、第七百一条の六十二第一項及び第二項、第七百二十一条第一項及び第二項並びに第七百二十二条第一項及び第二項の規定は、昭和六十二年十月一日（以下「施行日」という。）以後にこれらの規定に規定する申告書又は納入申告書の提出期限が到来する地方税に係る過少申告加算金、不申告加算金又は重加算金について適用し、施行日前にこれらの提出期限が到来した地方税に係る過少申告加算金、不申告加算金又は重加算金については、なお従前の例による。
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 Act No. 94 of 1987.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 October 1987, which the supplementary provisions (附則) of Act No. 94 of 1987 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 3, paragraph (1)