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Supplementary Provisions, Article 2Transitional Measures Concerning Special Provisions for the Time Limit for Assessment Determinations
第二条（賦課決定の期間制限の特例に関する経過措置）
The provisions of Article 17-6, paragraph (3) (limited to the part relating to item (ii)) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the case where the date specified in that item arrives on or after January 1, 2022.
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the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 2021.
Short name set inSupplementary Provisions, Article 2, paragraph (1)