Supplementary Provisions, Article 2Transitional Measures Concerning Delinquency Charges

With regard to delinquency charges on special local consumption tax for which the provisions then in force continue to govern pursuant to Article 7, paragraph (1) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act and the Act on Grants Distributed to Municipalities Where National Assets, etc. are Located (Act No. 9 of 1997), the provisions of Article 3-2 of the Supplementary Provisions of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") remain in force.