Supplementary Provisions, Article 27Transitional Measures Concerning Non-Statutory Earmarked Tax
第二十七条（法定外目的税に関する経過措置）
The provisions of Article 733-18, paragraphs (3) through (9) and Article 733-19, paragraph (3) of the New Act apply to non-statutory earmarked tax for which the deadline for filing the remittance return prescribed in Article 733-16, paragraph (1) of the Local Tax Act arrives on or after the Item 1 Effective Date, and for non-statutory earmarked tax for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 733-18 of the Former Act (excluding that to which the provisions of paragraph (6) of that Article apply) or the substantial additional charge under Article 733-19 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to non-statutory earmarked tax for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 733-18, paragraph (6), item (ii) of the New Act.
新法第七百三十三条の十八第三項から第九項まで及び第七百三十三条の十九第三項の規定は、一号施行日以後に地方税法第七百三十三条の十六第一項に規定する納入申告書の提出期限が到来する法定外目的税について適用し、一号施行日前に当該提出期限が到来した法定外目的税については、なお従前の例による。この場合において、一号施行日前に当該提出期限が到来した法定外目的税に係る旧法第七百三十三条の十八の不申告加算金（同条第六項の規定の適用があるものを除く。）又は旧法第七百三十三条の十九の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七百三十三条の十八第六項第二号に規定する特定不申告加算金等とみなす。
non-statutory earmarked taxmachine translation
「法定外目的税」
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
Short name set inArticle 10-4, paragraph (2)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 733-18, paragraph (6), item (ii)· applies only in this item and in Article 733-19, paragraph (3), item (ii)
Item 1 Effective Datemachine translation
「一号施行日」
1 January 2024, the date the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 1 of 2023 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (4)