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Supplementary Provisions, Article 3Transitional Measures Concerning Service by Public Notice

第三条(公示送達に関する経過措置)

The provisions of Article 20-2 of the Local Tax Act as amended by apply to service by public notice made on or after the date of enforcement of the provisions set forth in Article 1, item (xii) of the Supplementary Provisions, and the provisions then in force continue to govern service by public notice made before that date.

の規定による改正後の地方税法第二十条の二の規定は、附則第一条第十二号に掲げる規定の施行の日以後にする公示送達について適用し、同日前にした公示送達については、なお従前の例による。

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