Supplementary Provisions, Article 4Transitional Measures concerning Additional Charges for Understatement and Additional Charges for Failure to File
第四条（過少申告加算金及び不申告加算金に関する経過措置）
The provisions of Articles 71-14, 71-35, 71-55, 72-46, 74-23, 90, 278, 328-11, 483, 536, 609, 688, 699-21, 700-33, 701-12, 701-61, 721 and 733-18 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to additional charges for understatement and additional charges for failure to file on local taxes for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after January 1, 2007, and, for additional charges for understatement and additional charges for failure to file on local taxes for which those deadlines for filing arrived before that date, the provisions then in force continue to govern.
第一条の規定による改正後の地方税法（以下「新法」という。）第七十一条の十四、第七十一条の三十五、第七十一条の五十五、第七十二条の四十六、第七十四条の二十三、第九十条、第二百七十八条、第三百二十八条の十一、第四百八十三条、第五百三十六条、第六百九条、第六百八十八条、第六百九十九条の二十一、第七百条の三十三、第七百一条の十二、第七百一条の六十一、第七百二十一条及び第七百三十三条の十八の規定は、平成十九年一月一日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及び不申告加算金について適用し、同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及び不申告加算金については、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 Article 1 of Act No. 7 of 2006.
Short name set inSupplementary Provisions, Article 4, paragraph (1)