Supplementary Provisions, Article 2Transitional Measures Concerning Time Limits for Reassessment, Determination, etc.

The provisions of Article 17-5, paragraph (3) of the Local Tax Act as amended (hereinafter referred to as the "New Act") apply to the interest levy of prefectural inhabitant tax, or additional charges relating to the interest levy of prefectural inhabitant tax, for which the statutory payment due date referred to in that paragraph arrives on or after April 1, 1992 (hereinafter referred to as the "Effective Date"), and with regard to the period within which reassessment, determination or determination of additional charges may be made concerning the interest levy of prefectural inhabitant tax for which that statutory payment due date arrived before the Effective Date, the provisions then in force continue to govern.