Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of June 1, 1967.
この法律は、昭和四十二年六月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第二条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 60, paragraph (2) of the Act on General Rules for National Taxes as amended (hereinafter referred to as "the new Act" in this Article) apply to delinquent tax pertaining to national tax for which the due date for payment prescribed in that paragraph (including a due date advanced as prescribed in Article 38, paragraph (2) of that Act) arrives on or after the effective date of this Act (hereinafter referred to as "the effective date"), and the provisions then in force continue to govern delinquent tax pertaining to national tax for which that due date for payment had arrived before that day.
改正後の国税通則法（以下この条において「新法」という。）第六十条第二項の規定は、この法律の施行の日（以下「施行日」という。）以後に同項に規定する納期限（同法第三十八条第二項に規定する繰上げに係る期限を含む。）が到来する国税に係る延滞税について適用し、同日前に当該納期限が到来している国税に係る延滞税については、なお従前の例による。
The provisions of Articles 90 through 92 of the new Act apply to the tax basis or finalized amount of national tax or the interest on refund calculated on or after the effective date, and the provisions then in force continue to govern the tax basis or finalized amount of national tax or the interest on refund calculated before that day.
新法第九十条から第九十二条までの規定は、施行日以後に計算する国税の課税標準若しくは確定金額又は還付加算金について適用し、同日前に計算した国税の課税標準若しくは確定金額又は還付加算金については、なお従前の例による。