Supplementary Provisions, Article 3Transitional Measures concerning Provisional Seizure for Preservation

Seizure or retention made before the date of enforcement of the provisions set forth in Article 1, item (iv) of the Supplementary Provisions under the provisions of the National Tax Violations Control Act (Act No. 67 of 1900; hereinafter referred to as the "National Tax Violations Control Act Before Its Repeal") before its repeal by the provisions of Article 10 of the Act Partially Amending the Income Tax Act, etc., and Other Matters (Act No. 4 of 2017; hereinafter referred to as the "Income Tax Act Amendment Act"), as applied mutatis mutandis in the Local Tax Act prior to amendment by the provisions set forth in that item (hereinafter referred to as the "2018 Former Act"), is deemed, for the application of the provisions of Article 16-4, paragraph (1) of the Local Tax Act after the amendment by the provisions set forth in that item (hereinafter referred to as the "2018 New Act"), to be seizure or retention under the provisions of Chapter I, Section 16, Subsection 1 of the 2018 New Act.