Supplementary Provisions, Article 2Transitional Measures Concerning Time Limits for Reassessment, Determination, etc. and Extinctive Prescription
第二条（更正、決定等の期間制限及び消滅時効に関する経過措置）
The provisions of Article 17-5, paragraph (6) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to additional charges for failure to file for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the Local Tax Act arrives on or after the date of enforcement of this Act (hereinafter referred to as the "Effective Date").
第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の五第六項の規定は、この法律の施行の日（以下「施行日」という。）以後に地方税法第十七条の五第一項に規定する法定納期限が到来する不申告加算金について適用する。
The provisions of Article 18, paragraph (1) of the New Act (limited to the part relating to item (ii)) apply to additional charges for failure to file for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the Local Tax Act arrives on or after the Effective Date.
新法第十八条第一項（第二号に係る部分に限る。）の規定は、施行日以後に地方税法第十七条の五第一項に規定する法定納期限が到来する不申告加算金について適用する。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 5 of 2020.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 5 of 2020, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)