Supplementary Provisions, Article 12Transitional Measures concerning Subrogation by Payment or Remittance by a Third Party
第十二条（第三者の納付又は納入による代位に関する経過措置）
The provisions of Article 20-6, paragraph (2) of the New Act apply to local government levies paid or remitted by a third party after the enforcement of this Act.
新法第二十条の六第二項の規定は、この法律の施行後に第三者が納付し、又は納入した地方団体の徴収金について適用する。
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
the New Actmachine translation
「新法」
This Act as amended by Act No. 149 of 1959.
Short name set inSupplementary Provisions, Article 2, paragraph (1)