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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on October 1, 1987; provided, however, that the provisions set forth in the following items come into effect on the dates specified respectively in those items:

この法律は、昭和六十二年十月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the provisions amending , , and , the provisions of Article 4, paragraphs (3) and (4) and Article 6, paragraphs (3) and (4) of the Supplementary Provisions, and Appended Table 1 of the Supplementary Provisions and Appended Table 2 of the Supplementary Provisions: January 1, 1988;

、、及びの改正規定並びに附則第四条第三項及び第四項、第六条第三項及び第四項、附則別表第一並びに附則別表第二の規定　昭和六十三年一月一日

the provisions amending the table of contents; the provisions amending , and ; the provisions adding one item after ; the provisions amending , and ; the provisions adding one item to ; the provisions amending , , and ; the provisions adding one Article after ; the provisions amending , , and ; the provisions adding one item after ; the provisions amending , , and , , and ; the provisions deleting ; the provisions amending (paragraph (1) (the part other than the items), and and ) and ; the provisions amending (excluding the part of the provisions amending that replaces "or " with ", or "); the provisions amending , and ; the provisions adding one Article after ; the provisions adding one subsection to Chapter II, Section 1; the provisions amending , , and , , and ; the provisions adding one item after ; the provisions amending , , and , and ; the provisions deleting ; the provisions amending (paragraph (1) (the part other than the items), and , and ); the provisions adding one paragraph to ; the provisions amending ; the provisions amending (excluding the part of the provisions amending that replaces "or " with ", or "); the provisions amending , , , , , and , , of the Supplementary Provisions and Articles 8 through 8-3 of the Supplementary Provisions; the provisions amending of the Supplementary Provisions (excluding the provisions amending ); the provisions amending of the Supplementary Provisions; the provisions adding one Article after of the Supplementary Provisions; the provisions amending of the Supplementary Provisions; and the provisions adding one paragraph to of the Supplementary Provisions; and the provisions of the following Article, the provisions of Article 4, paragraphs (2), (5) and (6) of the Supplementary Provisions (limited to the parts pertaining to Article 32, paragraph (11) and Article 45-2 (paragraph (1) (the part other than the items), and and ) of the New Act), the provisions of Article 4, paragraphs (7) and (9) through (13) and Article 5, paragraph (2) of the Supplementary Provisions, the provisions of Article 6, paragraphs (2), (5) and (6) of the Supplementary Provisions (limited to the parts pertaining to Article 313, paragraph (11), (paragraph (1) (the part other than the items), and , and ), Article 317-6, paragraph (3) and Article 317-7, paragraph (1) of the New Act), and the provisions of Article 6, paragraphs (7), (9) and (10), Article 7, and of the Supplementary Provisions: April 1, 1988;

目次の改正規定、、及びの改正規定、の次に一号を加える改正規定、、及びの改正規定、に一号を加える改正規定、、、及びの改正規定、の次に一条を加える改正規定、、、及びの改正規定、の次に一号を加える改正規定、、、及び、、並びにの改正規定、を削る改正規定、各号列記以外の部分、及び並びにの改正規定、の改正規定（の改正規定中「又は」を「、又は」に改める部分を除く。）、、及びの改正規定、の次に一条を加える改正規定、第二章第一節に一款を加える改正規定、、、及び、、並びにの改正規定、の次に一号を加える改正規定、、、及び、並びにの改正規定、を削る改正規定、各号列記以外の部分、、及びの改正規定、に一項を加える改正規定、の改正規定、の改正規定（の改正規定中「又は」を「、又は」に改める部分を除く。）、、、、、、及び、、並びにの改正規定、の改正規定（の改正規定を除く。）、の改正規定、の次に一条を加える改正規定、の改正規定並びにに一項を加える改正規定並びに次条の規定、附則第四条第二項、第五項及び第六項の規定（新法第三十二条第十一項並びに第四十五条の二第一項各号列記以外の部分、第二項及び第三項に係る部分に限る。）、附則第四条第七項及び第九項から第十三項まで並びに第五条第二項の規定、附則第六条第二項、第五項及び第六項の規定（新法第三百十三条第十一項、第三百十七条の二第一項各号列記以外の部分、第二項、第三項及び第五項、第三百十七条の六第三項並びに第三百十七条の七第一項に係る部分に限る。）並びに附則第六条第七項、第九項及び第十項、第七条、並びにの規定　昭和六十三年四月一日

the provisions amending , and , , and , and of the Supplementary Provisions; the provisions of Article 4, paragraph (6) of the Supplementary Provisions (excluding the parts pertaining to Article 32, paragraph (11) and Article 45-2, paragraph (1) (the part other than the items) and paragraphs (2) and (3) of the New Act); and the provisions of Article 6, paragraph (6) of the Supplementary Provisions (excluding the parts pertaining to Article 313, paragraph (11), Article 317-2, paragraph (1) (the part other than the items) and paragraphs (2), (3) and (5), Article 317-6, paragraph (3) and Article 317-7, paragraph (1) of the New Act): April 1, 1989.

、及び、、及び並びにの改正規定並びに附則第四条第六項の規定（新法第三十二条第十一項並びに第四十五条の二第一項各号列記以外の部分、第二項及び第三項に係る部分を除く。）及び附則第六条第六項の規定（新法第三百十三条第十一項、第三百十七条の二第一項各号列記以外の部分、第二項、第三項及び第五項、第三百十七条の六第三項並びに第三百十七条の七第一項に係る部分を除く。）　昭和六十四年四月一日

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.

改正後の地方税法（以下「新法」という。）第二十条の四の二第三項及び第六項の規定は昭和六十三年四月一日以後に確定する地方税について、同条第五項（同条第七項において準用する場合を含む。）の規定は同日以後に納付され、若しくは納入される延滞金、同日以後に確定する過少申告加算金、不申告加算金若しくは重加算金又は同日以後に還付のためその支出を決定し、若しくは充当する過誤納金その他の地方団体の徴収金に関する還付金に係る還付加算金について適用する。

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、及び、及び、及び、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、及び、及び、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、及び、及び、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、及び、及び、及び、及び、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。

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