附 則
Supplementary Provisions
第一条（施行期日）
Supplementary Provisions, Article 1Effective Date
This Act comes into effect on April 1, 1984.
この法律は、昭和五十九年四月一日から施行する。
第十六条（国税徴収法の一部改正に伴う経過措置）
Supplementary Provisions, Article 16Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article apply to secondary tax liability for which the payment deadline prescribed in Article 32, paragraph (1) (General Rules on Secondary Tax Liability) of that Act arrives on or after the Effective Date, and with regard to secondary tax liability for which that deadline arrived before the Effective Date, the provisions then in force continue to govern.
前条の規定による改正後の国税徴収法の規定は、施行日以後に同法第三十二条第一項（第二次納税義務の通則）に規定する納付の期限が到来する第二次納税義務について適用し、施行日前に当該期限が到来した第二次納税義務については、なお従前の例による。