1 article
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.
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penalty tax
「加算税」
The four penalty taxes charged on top of a tax — for understatement (過少申告加算税), for failure to file (無申告加算税), for non-payment (不納付加算税), and the heavy penalty tax (重加算税) — each of which counts as a national tax of the same tax item as the tax it is calculated on.
Short name set inArticle 69, paragraph (1)