Supplementary Provisions, Article 7Application of Provisions on Calculation of Fractions
第七条（端数計算に関する規定の適用）
The provisions of Article 20-4-2 of the New Act apply to local tax, additional charge for understatement, additional charge for failure to file or substantial additional charge finalized on or after the date of effect of this Act, delinquency charge or expenses for the delinquent tax collection procedure collected on or after that date, or interest on refund relating to refunds concerning overpayments or payments by mistake and other local government levies for which a decision to disburse for refund is made, or appropriation is carried out, on or after that date.
新法第二十条の四の二の規定は、この法律の施行の日以後に確定する地方税、過少申告加算金、不申告加算金若しくは重加算金、同日以後に徴収する延滞金若しくは滞納処分費又は同日以後に還付のため支出を決定し、若しくは充当をする過誤納金その他の地方団体の徴収金に関する還付金に係る還付加算金について適用する。
In applying Article 20-4-2, paragraph (3) of the New Act to local tax finalized through March 31, 1964, the phrase "100 yen" in that paragraph is deemed to be replaced with "10 yen".
昭和三十九年三月三十一日までに確定する地方税についての新法第二十条の四の二第三項の規定の適用については、同項中「百円」とあるのは、「十円」とする。
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· 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
interest on refundmachine translation
「還付加算金」
Interest the head of a local government (地方団体の長) adds when refunding an overpayment or payment by mistake (過誤納金) or applying it to other sums, at 7.3% a year for the days from the day after a date Article 17-4, paragraph 1 sets for each kind of overpayment until the refund is decided or the sum applied.
Short name set inArticle 17-4, paragraph (1)
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)