附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 1962.
この法律は、昭和三十七年四月一日から施行する。
第二十二条（地方税法の一部改正に伴う経過措置）
Supplementary Provisions, Article 22Transitional Measures Accompanying Partial Amendment of the Local Tax Act
With respect to a request for reinvestigation or a request for review that is to be governed by the Income Tax Act as it then stood under Article 11, paragraph (1) or (2) of the Supplementary Provisions of the Act on General Rules for National Taxes, in applying Article 72-55, paragraph (2) of the Local Tax Act as amended, the phrase "the sending of a written decision or a written ruling on an appeal" in that paragraph is deemed to be replaced with "notice of the decision under Article 48, paragraph (5), item (iii) of the Income Tax Act prior to amendment by Article 1 of the Act on the Arrangement, etc. of Related Acts upon the Enforcement, etc. of the Act on General Rules for National Taxes (Act No. 67 of 1962), or under Article 49, paragraph (6), item (iii) of the Income Tax Act", and the phrase "receives that notice or receives that sending" with "receives that notice".
国税通則法附則第十一条第一項又は第二項の規定により従前の所得税法の例によるものとされる再調査の請求又は審査の請求については、改正後の地方税法第七十二条の五十五第二項中「不服申立てに対する決定書若しくは裁決書の送付」とあるのは「国税通則法の施行等に伴う関係法令の整備等に関する法律（昭和三十七年法律第六十七号）第一条の規定による改正前の所得税法第四十八条第五項第三号若しくは同法第四十九条第六項第三号の決定の通知」と、「当該通知を受け、又は当該送付を受け」とあるのは「当該通知を受け」として同項の規定を適用する。