Supplementary Provisions, Article 12Transitional Measures for Calculation of Fractions of the Finalized Amount of National Tax
第十二条（国税の確定金額の端数計算に関する経過措置）
The provisions of Article 91 (Calculation of Fractions of the Finalized Amount of National Tax, etc.) apply to the finalized amount of national tax calculated after the enforcement of this Act (excluding the amount of delinquent tax calculated pursuant to the provisions of Article 6, paragraph (2) of the Supplementary Provisions), and the finalized amount of national tax calculated before the enforcement of this Act is as calculated pursuant to the provisions of the Former Tax Laws.
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
Former Tax Lawsmachine translation
「従前の税法」
The national tax laws as they stood before this Act came into effect on 1 April 1962; things done under them for which this Act has an equivalent provision are treated as done under this Act.
Short name set inSupplementary Provisions, Article 2, paragraph (1)