Supplementary Provisions, Article 7
第七条
With respect to local government levies relating to individual prefectural inhabitant tax and municipal inhabitant tax for which a prefectural tax collection official is continuing delinquent tax collection procedures on the date of enforcement of this Act under the proviso to Article 48, paragraph (1) of the Local Tax Act prior to amendment by this Act (hereinafter referred to as the "Former Act"), those levies are deemed, on that date, to be levies for which collection has been taken over from the municipal tax collection official under Article 48, paragraph (2) of the New Act.
tax collection officialmachine translation
「徴税吏員」
A prefectural governor (道府県知事) or a prefectural employee the governor has delegated, or a mayor of a municipality (市町村長) or a municipal employee the mayor has delegated.
Defined inArticle 1, paragraph (1), item (iii)· applies throughout the law
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. 74 of 1961.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 74 of 1961 amended it.
Short name set inSupplementary Provisions, Article 7, paragraph (1)