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Supplementary Provisions, Article 3Transitional Measures for Payment of Penalty Tax on National Tax Using the Self-Assessment System
第三条（申告納税方式による国税の加算税の納付に関する経過措置）
The provisions of Article 35, paragraph (3) (Payment of Penalty Tax) apply to cases where a written notice of assessment and determination has been issued after the enforcement of this Act.