Supplementary Provisions, Article 13Transitional Measures concerning Seizure

Where the designated time limit of a demand letter issued before the enforcement of this Act is after the day on which 10 days have elapsed from the date of enforcement of this Act (or, where the case falls under collection under Article 700-16, paragraph (3) of the New Act (including as applied mutatis mutandis under Article 700-19, paragraph (4) of the New Act) on the date of enforcement of this Act, after that date), notwithstanding the provisions of the New Act, seizure may not be made for the local government levies pertaining to that demand letter unless that designated time limit has passed.