Supplementary Provisions, Article 15Transitional Measures Concerning Prefectural Non-Statutory Ordinary Tax
第十五条（道府県法定外普通税に関する経過措置）
The provisions of Article 278, paragraph (4) and Article 279, paragraph (3) of the New Act apply to prefectural non-statutory ordinary tax for which the deadline for filing the remittance return prescribed in Article 278, paragraph (1) or Article 279, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 278 of the Former Act (excluding that to which Article 278, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 279 of the Former Act, pertaining to prefectural non-statutory ordinary tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 278, paragraph (4) of the New Act.
新法第二百七十八条第四項及び第二百七十九条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第二百七十八条第一項又は第二百七十九条第二項に規定する納入申告書の提出期限が到来する道府県法定外普通税について適用する。この場合において、同日前に当該提出期限が到来した道府県法定外普通税に係る旧法第二百七十八条に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第二百七十九条に規定する重加算金は、新法第二百七十八条第四項に規定する不申告加算金等とみなす。
prefectural non-statutory ordinary taxmachine translation
「道府県法定外普通税」
An ordinary tax (普通税) that a prefecture creates under Article 4, paragraph 3, beyond the ordinary taxes listed in Article 4, paragraph 2.
Short name set inArticle 10-4, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 13 of 2016.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 13 of 2016 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)