Supplementary Provisions, Article 2Transitional Measures for Interest on Refund
第二条（還付加算金に関する経過措置）
For the application of Article 17-4, paragraph (1), item (i) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") during the period from the date of enforcement of this Act (hereinafter referred to as the "Effective Date") to September 30, 2010, the phrase "Article 53, paragraph (21) or Article 321-8, paragraph (21)" in that item is deemed to be replaced with "Article 53, paragraph (26) or Article 321-8, paragraph (26)", the phrase "Article 53, paragraph (23) or Article 321-8, paragraph (23)" with "Article 53, paragraph (28) or Article 321-8, paragraph (28)", the phrase "Article 72-13, paragraph (9)" with "Article 72-13, paragraph (10)", the phrase "Article 72-13, paragraph (13)" with "Article 72-13, paragraph (14)", and the phrase "paragraph (11) of that Article" with "paragraph (12) of that Article".
この法律の施行の日（以下「施行日」という。）から平成二十二年九月三十日までの間における第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の四第一項第一号の規定の適用については、同号中「第五十三条第二十一項若しくは第三百二十一条の八第二十一項」とあるのは「第五十三条第二十六項若しくは第三百二十一条の八第二十六項」と、「第五十三条第二十三項若しくは第三百二十一条の八第二十三項」とあるのは「第五十三条第二十八項若しくは第三百二十一条の八第二十八項」と、「第七十二条の十三第九項」とあるのは「第七十二条の十三第十項」と、「第七十二条の十三第十三項」とあるのは「第七十二条の十三第十四項」と、「同条第十一項」とあるのは「同条第十二項」とする。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 4 of 2010.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 4 of 2010, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)