Supplementary Provisions
附 則
This Act comes into effect on the date on which the National Tax Collection Act (Act No. 147 of 1959) comes into effect.
この法律は、国税徴収法（昭和三十四年法律第百四十七号）の施行の日から施行する。
The provisions of Article 40, paragraph (2) (Revocation of Deferment of Payment) of the Inheritance Tax Act after amendment apply to a person who has received permission to defer payment after this Act comes into effect.
改正後の相続税法第四十条第二項（延納の取消）の規定は、この法律の施行後に延納の許可を受けた者について適用する。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.