Supplementary Provisions, Article 150Transitional Measures Accompanying the Partial Amendment of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act
第百五十条(租税特別措置法及び所得税法の一部を改正する法律の一部改正に伴う経過措置)
The provisions of Article 41-10, paragraph (2) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act as amended by the provisions of Article 15, which remains in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that Act as replaced and read pursuant to the provisions of that paragraph (referred to as the "Former Act on Special Measures Concerning Taxation Kept in Force by the 1985 Amending Act, as Amended" in the following paragraph), apply in the case where permission for deferred payment under the provisions of paragraph (1) of that Article is granted on or after the Effective Date, and the provisions then in force continue to govern the case where permission for deferred payment under the provisions of Article 41-10, paragraph (1) of the Act on Special Measures Concerning Taxation before the amendment by Article 1 of the Act Partially Amending the Act on Special Measures Concerning Taxation and the Income Tax Act before the amendment by the provisions of Article 15, which remains in force pursuant to the provisions of Article 12, paragraph (2) of the Supplementary Provisions of that Act, was granted before the Effective Date.
第十五条の規定による改正後の租税特別措置法及び所得税法の一部を改正する法律附則第十二条第二項の規定により読み替えられた同項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法(次項において「改正後の昭和六十年旧効力措置法」という。)第四十一条の十第二項の規定は、施行日以後に同条第一項の規定による延納の許可が行われる場合について適用し、施行日前に第十五条の規定による改正前の租税特別措置法及び所得税法の一部を改正する法律附則第十二条第二項の規定によりなおその効力を有するものとされる同法第一条の規定による改正前の租税特別措置法第四十一条の十第一項の規定による延納の許可が行われた場合については、なお従前の例による。
The provisions of Article 41-10, paragraph (7) of the Former Act on Special Measures Concerning Taxation Kept in Force by the 1985 Amending Act, as Amended apply to the portion of the interest tax prescribed in that paragraph that corresponds to the period on or after January 1, 2017, and the provisions then in force continue to govern the portion of that interest tax that corresponds to the period before that date.
改正後の昭和六十年旧効力措置法第四十一条の十第七項の規定は、同項に規定する利子税のうち平成二十九年一月一日以後の期間に対応するものについて適用し、当該利子税のうち同日前の期間に対応するものについては、なお従前の例による。