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。
statutory payment due datemachine translation
「法定納期限」
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
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 inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 3