1 article
Supplementary Provisions, Article 78Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第七十八条（国税通則法の一部改正に伴う経過措置）
The provisions of the Act on General Rules for National Taxes as amended by the provisions of the preceding Article apply to national tax that is to be imposed, or that is to be paid or collected, on or after the effective date, and the provisions then in force continue to govern local road tax that was to be imposed, or that was to be paid, before the effective date.
前条の規定による改正後の国税通則法の規定は、施行日以後に課されるべき、又は納付し、若しくは徴収されるべき国税について適用し、施行日前に課されるべき、又は納付すべきであった地方道路税については、なお従前の例による。