Supplementary Provisions, Article 2Effect of Dispositions or Procedures under the Old National Tax Collection Act
第二条(旧法に基く処分又は手続の効力)
Notifications, notices, demands, delinquent tax collection procedures, collection grace periods, taking of security, suspension of the execution of the delinquent tax collection procedure, or filings, applications, certifications, consignment of payment, requests for reinvestigation or requests for review, or other dispositions or procedures made prior to the enforcement of this Act pursuant to the provisions of the National Tax Collection Act prior to the amendment (hereinafter referred to as the "Old National Tax Collection Act") or the provisions of orders based on or for implementing it are, except as otherwise provided in these Supplementary Provisions, deemed to be corresponding dispositions or procedures made pursuant to the corresponding provisions of this Act.
この法律の施行前に改正前の国税徴収法(以下「旧法」という。)の規定又はこれに基き若しくはこれを実施するための命令の規定によつてした通知、告知、督促、滞納処分、徴収猶予、担保の徴取、滞納処分の執行の停止又は申告、申請、証明、納付委託、再調査の請求若しくは審査の請求その他の処分又は手続は、この附則に別段の定があるものを除き、この法律の相当規定によつてした相当の処分又は手続とみなす。
Old National Tax Collection Actmachine translation
「旧法」
In the supplementary provisions (附則) of the National Tax Collection Act (Act No. 147 of 1959), the earlier National Tax Collection Act that Act No. 147 of 1959 wholly revised and replaced.
Short name set inSupplementary Provisions, Article 2, paragraph (1)