Supplementary Provisions, Article 2Effect of Dispositions or Procedures under the Former Tax Laws
第二条（従前の税法に基づく処分又は手続の効力）
Any reassessment, notice, demand, collection grace period, acceptance of security, or filing of a return, application, request, certification, consignment of payment or other disposition or procedure carried out before the enforcement of this Act pursuant to the provisions of the national tax laws in force before the enforcement of this Act (hereinafter referred to as the "Former Tax Laws") or the provisions of orders based on them or for their implementation, for which this Act has corresponding provisions, is deemed to be the corresponding disposition or procedure carried out under the corresponding provisions of this Act, except as otherwise provided in these Supplementary Provisions or in other national tax laws.
この法律の施行前に、この法律の施行前の国税に関する法律（以下「従前の税法」という。）の規定又はこれに基づ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更正、告知、督促、徴収猶予、担保の徴取又は申告、申請、請求、証明、納付委託その他の処分又は手続で、この法律に相当規定があるものは、この附則又は他の国税に関する法律に別段の定めがあるものを除き、この法律の相当の規定によつてした相当の処分又は手続とみなす。
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)