Supplementary Provisions, Article 15Transitional Measures concerning Special Provisions on Time Limits for Filing Objections, etc. Relating to Delinquent Tax Collection Procedures

In applying the provisions of the New Act concerning special provisions on time limits for filing objections, etc. relating to delinquent tax collection procedures, the phrase "the time limit listed in the relevant item" in those provisions is deemed to be replaced with "the time limit listed in the relevant item or the day on which 30 days have elapsed from the date of enforcement of the Act Partially Amending the Local Tax Act (Act No. 149 of 1959), whichever is later" in the case of dispositions that are equivalent to the dispositions listed in those provisions, were made before the enforcement of this Act, and are actually in effect at the time of enforcement of this Act, and with "the day on which a filing of an objection relating to delinquent tax collection procedure can be made under the provisions of the Local Tax Act prior to amendment by the Act Partially Amending the Local Tax Act (Act No. 149 of 1959)" in the case of others.