Supplementary Provisions, Article 12, paragraph (1)
第一項
The provisions of Article 37, paragraph (2) (Demand for Payment), Article 52, paragraph (3) (Disposition of Security), Article 60, paragraph (2) (Delinquent Tax), and Article 63, paragraphs (1) and (5) (Exemption from Delinquent Tax in Cases of a Tax Payment Grace Period, etc.) of the Act on General Rules for National Taxes as amended by the provisions of Article 3 (hereinafter referred to as "the new Act on General Rules for National Taxes" in this Article) apply to national tax whose due date for payment as prescribed in Article 60, paragraph (2) of the new Act on General Rules for National Taxes (including the due date advanced as prescribed in Article 38, paragraph (2) (Advance Demand) of the new Act on General Rules for National Taxes; hereinafter referred to as the "due date for payment" in this paragraph) arrives on or after the effective date, and with regard to national tax whose due date for payment arrived before the effective date, the provisions then in force continue to govern.
第三条の規定による改正後の国税通則法（以下この条において「新通則法」という。）第三十七条第二項（督促）、第五十二条第三項（担保の処分）、第六十条第二項（延滞税）並びに第六十三条第一項及び第五項（納税の猶予等の場合の延滞税の免除）の規定は、施行日以後に新通則法第六十条第二項に規定する納期限（新通則法第三十八条第二項（繰上請求）に規定する繰上げに係る期限を含む。以下この項において「納期限」という。）が到来する国税について適用し、施行日前に納期限が到来した国税については、なお従前の例による。