Supplementary Provisions, Article 2Transitional Measures Concerning Deferral of Collection, Ex Officio Deferral of Realization, and Deferral of Realization upon Application
第二条（徴収猶予、職権による換価の猶予及び申請による換価の猶予に関する経過措置）
The provisions of Articles 15 through 15-3 of the Local Tax Act after amendment by the provisions set forth in Article 1, item (vi) of the Supplementary Provisions (hereinafter referred to as the "2016 New Act") and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of collection under Article 15, paragraph (1) or (2) of the 2016 New Act) apply to the deferral of collection under Article 15, paragraph (1) or (2) of the 2016 New Act applied for on or after the date of enforcement of the provisions set forth in that item, and with regard to the deferral of collection under Article 15, paragraph (1) or (2) of the Local Tax Act prior to amendment by the provisions set forth in that item (hereinafter referred to as the "2016 Former Act") applied for before that day, the provisions then in force continue to govern.
附則第一条第六号に掲げる規定による改正後の地方税法（以下「二十八年新法」という。）第十五条から第十五条の三まで及び第十六条（二十八年新法第十五条第一項又は第二項の規定による徴収の猶予に係る部分に限る。）の規定は、同号に掲げる規定の施行の日以後に申請される二十八年新法第十五条第一項又は第二項の規定による徴収の猶予について適用し、同日前に申請された同号に掲げる規定による改正前の地方税法（以下「二十八年旧法」という。）第十五条第一項又は第二項の規定による徴収の猶予については、なお従前の例による。
The provisions of Articles 15-5 through 15-5-3 of the 2016 New Act and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of realization under Article 15-5, paragraph (1) of the 2016 New Act) apply to the deferral of realization under that paragraph made on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions, and with regard to the deferral of realization under Article 15-5, paragraph (1) of the 2016 Former Act made before that day, the provisions then in force continue to govern.
二十八年新法第十五条の五から第十五条の五の三まで及び第十六条（二十八年新法第十五条の五第一項の規定による換価の猶予に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日以後にされる同項の規定による換価の猶予について適用し、同日前にされた二十八年旧法第十五条の五第一項の規定による換価の猶予については、なお従前の例による。
The provisions of Articles 15-6 through 15-6-3 of the 2016 New Act and Article 16 of the 2016 New Act (limited to the part pertaining to the deferral of realization under Article 15-6, paragraph (1) of the 2016 New Act) apply to local government levies for which the due date for payment prescribed in that paragraph arrives on or after the date of enforcement of the provisions set forth in Article 1, item (vi) of the Supplementary Provisions.
二十八年新法第十五条の六から第十五条の六の三まで及び第十六条（二十八年新法第十五条の六第一項の規定による換価の猶予に係る部分に限る。）の規定は、附則第一条第六号に掲げる規定の施行の日以後に同項に規定する納期限が到来する地方団体の徴収金について適用する。
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
the 2016 New Actmachine translation
「二十八年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the 2016 Former Actmachine translation
「二十八年旧法」
The Local Tax Act as it stood before the provisions listed in Article 1, item 6 of the supplementary provisions (附則) of Act No. 2 of 2015, which come into effect on 1 April 2016, amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)