Supplementary Provisions, Article 74Transitional Measures Concerning Penalty Tax for Non-Payment
第七十四条（不納付加算税に関する経過措置）
The provisions of Article 67, paragraph (3) of the New Act on General Rules for National Taxes apply to national withholding tax (meaning national withholding tax prescribed in Article 2, item (ii) of the New Act on General Rules for National Taxes; the same applies hereinafter in this Article) for which the statutory payment due date prescribed in Article 2, item (viii) of the New Act on General Rules for National Taxes (including a due date that is deemed to be that statutory payment due date pursuant to the provisions of the laws concerning national tax; hereinafter referred to as the "statutory payment due date" in this Article) arrives on or after January 1, 2007, and the provisions then in force continue to govern the imposition of penalty tax for non-payment on national withholding tax for which the statutory payment due date arrived before that date.
新通則法第六十七条第三項の規定は、平成十九年一月一日以後に新通則法第二条第八号に規定する法定納期限（国税に関する法律の規定により当該法定納期限とみなされる期限を含む。以下この条において「法定納期限」という。）が到来する源泉徴収による国税（新通則法第二条第二号に規定する源泉徴収による国税をいう。以下この条において同じ。）について適用し、同日前に法定納期限が到来した源泉徴収による国税に係る不納付加算税の賦課については、なお従前の例による。
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 inArticle 2, paragraph (1), item (i)· applies throughout the law
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
the New Act on General Rules for National Taxesmachine translation
「新通則法」
This Act as amended by Article 10 of Act No. 10 of 2006.
Short name set inSupplementary Provisions, Article 73, paragraph (1)· applies only in this article and in Supplementary Provisions, Article 74
statutory payment due datemachine translation
「法定納期限」
The statutory payment due date as Article 2, item (viii) defines it — the deadline the national tax laws set for paying a tax — including any deadline those laws treat as one; the supplementary provisions (附則) of Act No. 10 of 2006 apply the amended Article 67, paragraph (3) to tax withheld at source whose statutory payment due date falls on or after 1 January 2007.
Short name set inSupplementary Provisions, Article 74, paragraph (1)· applies only in this article
national withholding taxmachine translation
「源泉徴収による国税」
In Article 74 of the supplementary provisions of Act No. 10 of 2006, national tax collected by withholding at source as defined in Article 2, item (ii) of this Act as amended by that Act.
Defined inSupplementary Provisions, Article 74, paragraph (1)· applies only in this article