Supplementary Provisions, Article 2Transitional Measures Concerning the Special Provisions for Deferral of Collection Related to Novel Coronavirus Disease, etc.
第二条（新型コロナウイルス感染症等に係る徴収猶予の特例に関する経過措置）
With regard to local government levies to be paid or remitted before the day on which two months have elapsed from the date of enforcement of this Act, the provisions of Article 59, paragraph (1) of the Supplementary Provisions of the Local Tax Act as amended by the provisions of Article 1 apply, with the phrase "within the due date for payment of those local government levies" in that paragraph replaced with "until the day on which two months elapse from the date of enforcement of the Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) (hereinafter in this paragraph referred to as the 'Effective Date')" and the phrase "after the due date for payment of those local government levies" replaced with "on or after the day on which two months have elapsed from the Effective Date".
この法律の施行の日から二月を経過した日前に納付し、又は納入すべき地方団体の徴収金については、第一条の規定による改正後の地方税法附則第五十九条第一項中「その地方団体の徴収金の納期限内」とあるのは「地方税法等の一部を改正する法律（令和二年法律第二十六号）の施行の日（以下この項において「施行日」という。）から二月を経過する日まで」と、「その地方団体の徴収金の納期限後」とあるのは「施行日から二月を経過した日以後」として、同項の規定を適用する。
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 Effective Datemachine translation
「施行日」
In the wording Article 2, paragraph 1 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 26 of 2020) gives Article 59, paragraph 1 of the Local Tax Act's supplementary provisions, the date that Act comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this paragraph