1 article
Supplementary Provisions, Article 3Transitional Measures Concerning the Extinctive Prescription of the Right to Collect National Tax
第三条（国税の徴収権の消滅時効に関する経過措置）
The provisions of Article 73 of the Act on General Rules for National Taxes as amended apply to national tax whose statutory payment due date as prescribed in Article 72, paragraph (1) of the Act on General Rules for National Taxes arrives after this Act comes into effect, and with regard to the prescription of the right to collect national tax whose statutory payment due date arrived before this Act comes into effect, the provisions then in force continue to govern.
改正後の国税通則法第七十三条の規定は、この法律の施行後に国税通則法第七十二条第一項に規定する法定納期限が到来する国税について適用し、この法律の施行前に当該法定納期限が到来した国税の徴収権の時効については、なお従前の例による。