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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2020; provided, however, that the provisions set forth in the following items come into effect as of the days specified in those items.

この法律は、令和二年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the provisions adding a proviso to in , the provisions adding a proviso to , and the provisions of Articles 9 and 15 of the Supplementary Provisions: October 1, 2020;

中にただし書を加える改正規定及びにただし書を加える改正規定並びに附則第九条及び第十五条の規定　令和二年十月一日

the provisions amending the table of contents of the Local Tax Act in , the provisions amending and , , , , the table in , , , , , , , , and , the provisions adding one Article after in Chapter II, Section 4, Subsection 4 of , the provisions adding one Article after in Section 5, Subsection 3 of that Chapter, the provisions amending , and , the provisions adding one Article after in Section 8, Subsection 3, Division 3 of that Chapter, the provisions amending , , , and , , , the table in , , , and , the provisions adding one Article after in Chapter III, Section 3, Subsection 3, Division 3 of , the provisions amending , and , the provisions adding one Article after , the provisions adding one Article after , the provisions amending , and , the provisions adding one Article after in Chapter IV, Section 7 of , the provisions adding one Article after and the provisions amending , the provisions amending , and , and and , the provisions amending and (limited to the part replacing "" with ""), and the provisions amending and , and , and , and , and , and and , the provisions of , the provisions adding one Article after in , and the provisions of Article 3, Article 4, paragraphs (2) and (3), Article 12, paragraphs (2) and (3), (limited to the provisions amending , , and and ), , and of the Supplementary Provisions: January 1, 2021;

中地方税法の目次の改正規定、及び、、、、イの表、、、、、、、、並びにの改正規定、第二章第四節第四款中の次に一条を加える改正規定、同章第五節第三款中の次に一条を加える改正規定、、及びの改正規定、同章第八節第三款第三目中の次に一条を加える改正規定、、、、及び、、、イの表、、、並びにの改正規定、第三章第三節第三款第三目中の次に一条を加える改正規定、、及びの改正規定、の次に一条を加える改正規定、の次に一条を加える改正規定、、及びの改正規定、第四章第七節中の次に一条を加える改正規定、の次に一条を加える改正規定並びにの改正規定並びに、及び並びに及びの改正規定、及びの改正規定（「」を「」に改める部分に限る。）並びに及び、及び、及び、及び、及び並びに及びの改正規定、の規定並びに中の次に一条を加える改正規定並びに附則第三条、第四条第二項及び第三項、第十二条第二項及び第三項、（、、並びに及びの改正規定に限る。）、、並びにの規定　令和三年一月一日

the provisions amending in : April 1, 2021;

中の改正規定　令和三年四月一日

the provisions amending the proviso to and the proviso to in , and the provisions of Articles 10 and 16 of the Supplementary Provisions: October 1, 2021;

中ただし書及びただし書の改正規定並びに附則第十条及び第十六条の規定　令和三年十月一日

the provisions of (excluding the amending provisions set forth in the preceding two items, the following item and item (x)), the provisions amending in , and the provisions of Article 5, paragraphs (2) through (8), Article 7, Article 13, paragraphs (2) through (8), (limited to the provisions amending ), and of the Supplementary Provisions: April 1, 2022;

（前二号、次号及び第十号に掲げる改正規定を除く。）の規定及び中の改正規定並びに附則第五条第二項から第八項まで、第七条、第十三条第二項から第八項まで、（外国居住者等のからまでの改正規定に限る。）、及びの規定　令和四年四月一日

the provisions amending and in , and the provisions of Article 5, paragraph (1) and Article 13, paragraph (1) of the Supplementary Provisions: January 1, 2024;

中及びの改正規定並びに附則第五条第一項及び第十三条第一項の規定　令和六年一月一日

the provisions amending in (limited to the parts replacing "" with "", "" with "", "" with "", "" with "", and "" with ""), the provisions amending (limited to the parts replacing "" with "", "" with "" and "" with ""), and the provisions adding five paragraphs to (limited to the part relating to ): the date of enforcement of the ;

中の改正規定（「」を「」に、「」を「」に、「」を「」に、「」を「」に、「」を「」に改める部分に限る。）、の改正規定（「」を「」に、「」を「」に、「」を「」に改める部分に限る。）及びに五項を加える改正規定（に係る部分に限る。）　の施行の日

the provisions amending in (limited to the part replacing "" with ""), the provisions amending , the provisions amending (limited to the part replacing "" with ""), the provisions amending , the provisions amending and , the provisions adding five paragraphs to (limited to the part relating to ), and the provisions of Article 4, paragraphs (7) through (10) and Article 12, paragraphs (7) through (10) of the Supplementary Provisions: the date of enforcement of the ;

中の改正規定（「」を「」に改める部分に限る。）、の改正規定、の改正規定（「」を「」に改める部分に限る。）及びの改正規定並びに及びの改正規定並びにに五項を加える改正規定（に係る部分に限る。）並びに附則第四条第七項から第十項まで及び第十二条第七項から第十項までの規定　の施行の日

the provisions amending and , and , and in : January 1 of the year following the year that includes the date of enforcement of the provisions set forth in ;

中及び、及び、並びにの改正規定　に掲げる規定の施行の日の属する年の翌年の一月一日

the provisions amending , , and in , and the provisions of Article 17 of the Supplementary Provisions: the date of enforcement of the .

中、、及びの改正規定並びに附則第十七条の規定　の施行の日

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 (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").

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。

Supplementary Provisions, Article 3Transitional Measures Concerning Delinquency Charges and Interest on Refund

第三条（延滞金及び還付加算金に関する経過措置）

The provisions of Article 3-2, paragraphs (1) through (5) of the Supplementary Provisions of the New Act apply to delinquency charges and interest on refund corresponding to the period on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions, and the provisions then in force continue to govern delinquency charges and interest on refund corresponding to the period before that date.

新法附則第三条の二第一項から第五項までの規定は、附則第一条第二号に掲げる規定の施行の日以後の期間に対応する延滞金及び還付加算金について適用し、同日前の期間に対応する延滞金及び還付加算金については、なお従前の例による。

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