Supplementary Provisions, Article 2General Transitional Measures Concerning National Taxes
第二条（国税に関する一般的経過措置）
In the case where, before April 1, 1962 (hereinafter referred to as "the Effective Date"), a notice of tax payment was given pursuant to the provisions of Article 42 of the National Tax Collection Act prior to amendment (hereinafter referred to as the "Former National Tax Collection Act") for the collection of national tax under the provisions of the laws concerning national taxes in effect before this Act comes into effect (hereinafter referred to as the "Former Tax Laws"), the provisions then in force govern the designated due date for payment of that notice.
昭和三十七年四月一日（以下「施行日」という。）前にこの法律の施行前の国税に関する法律（以下「従前の税法」という。）の規定による国税の徴収のために改正前の国税徴収法（以下「旧国税徴収法」という。）第四十二条の規定により納税の告知をした場合における当該告知の指定納期限については、従前の例による。
In the case where, with regard to national tax imposed or to have been imposed before the Effective Date, a notice of tax payment was given pursuant to the provisions of Article 42 of the Former National Tax Collection Act before the Effective Date, or a notice of tax payment is given pursuant to the provisions of Article 36 of the Act on General Rules for National Taxes (Act No. 66 of 1962) on or after the Effective Date, if the beginning of the period serving as the basis for calculating the amount of interest tax that would be collected if the provisions of the Former Tax Laws were applied falls on or after the Effective Date, the day preceding the day on which that period begins is to be deemed to be the statutory due date for payment prescribed in Article 60, paragraph (2) of the Act on General Rules for National Taxes, and if the Former Tax Laws contain no provisions on the collection of the amount of interest tax for that national tax and the due date for payment designated in the notice of tax payment falls on or after the Effective Date, that designated due date for payment is deemed to be the statutory due date for payment prescribed in Article 60, paragraph (2) of the Act on General Rules for National Taxes.
施行日前に課した、又は課すべきであつた国税につき、施行日前に旧国税徴収法第四十二条の規定による納税の告知がされ、又は施行日以後に国税通則法（昭和三十七年法律第六十六号）第三十六条の規定による納税の告知がされた場合において、従前の税法の規定を適用するものとした場合に徴収すべき利子税額の計算の基礎となる期間の始期が施行日以後であるときは、当該期間の始期に該当する日の前日をもつて国税通則法第六十条第二項に規定する法定納期限とみなすものとし、当該国税につき従前の税法に利子税額の徴収に関する規定がなく、かつ、その納税の告知に係る指定された納期限が施行日以後であるときは、当該指定された納期限をもつて国税通則法第六十条第二項に規定する法定納期限とみなす。
The provisions then in force continue to govern the amount to be added under the provisions of the Former Tax Laws to a refund of national tax under the provisions of the Former Tax Laws, or to an overpaid or erroneously paid amount of national tax, for which a decision to pay was made, or which was appropriated to unpaid national tax, before the Effective Date.