Supplementary Provisions, Article 27Transitional Measures Concerning Bathing Tax
第二十七条（入湯税に関する経過措置）
The provisions of Article 701-13, paragraphs (1) and (2) of the New Act apply to bathing tax for which the deadline for filing the remittance return falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern bathing tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第七百一条の十三第一項及び第二項の規定は、二号施行日以後に納入申告書の提出期限が到来する入湯税について適用し、二号施行日前に当該提出期限が到来した入湯税については、なお従前の例による。
Item 2 Effective Datemachine translation
「二号施行日」
1 January 2025, the date the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 4 of 2024 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. 4 of 2024.
Short name set inSupplementary Provisions, Article 2, paragraph (1)