Supplementary Provisions, Article 23Transitional Measures Concerning Special Land Holding Tax

The provisions of Article 609, paragraph (4) and Article 610, paragraph (3) of the New Act apply to special land holding tax for which the deadline for filing the return prescribed in Article 609, paragraph (1) or Article 610, 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 609 of the Former Act (excluding that to which Article 609, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 610 of the Former Act, pertaining to special land holding 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 609, paragraph (4) of the New Act.