1 article
Supplementary Provisions, Article 19
第十九条
The provisions of Article 72-46 of the New Act apply from the amount of additional charge for understatement or amount of additional charge for failure to file for which notice under Article 72-46, paragraph (4) of the New Act is given on or after the date of enforcement of this Act, and the provisions then in force continue to govern those for which that notice was given before that date.
新法第七十二条の四十六の規定は、この法律の施行の日以後において同法同条第四項の通知をする過少申告加算金額又は不申告加算金額から適用し、同日前までに当該通知をしたものについては、なお従前の例による。
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.
the New Actmachine translation
「新法」
This Act as amended by Act No. 74 of 1961.
Short name set inSupplementary Provisions, Article 2, paragraph (1)