Supplementary Provisions, Article 2Application of Provisions on Secondary Tax Liability
第二条（第二次納税義務に関する規定の適用）
The provisions of Article 11-7 of the Local Tax Act as amended by this Act (hereinafter referred to as the "New Act") apply to local government levies that become delinquent on or after the date of effect of this Act (meaning the date of effect prescribed in the main clause of the preceding Article; the same applies hereinafter), and the provisions then in force continue to govern secondary tax liability relating to local government levies that became delinquent before that date.
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. 80 of 1963.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
date of effectmachine translation
「施行の日」
In the supplementary provisions (附則) of Act No. 80 of 1963, 1 October 1963, the date the main text of Article 1 of those supplementary provisions sets for that Act to come into effect.
Defined inSupplementary Provisions, Article 2, paragraph (1)