Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of October 1, 1963; provided, however, that the provisions amending Articles 37-2, 53, 72-46, 72-47, 73-4 through 73-7, 73-27, 73-27-3, 73-27-5, 73-28, 97, 98, 127, 128, 149, 278, 279, 314-7, 321-8, Article 341, items (xii) and (xiii), and Articles 343, 348, 349-3, 352, 381, 383, 386, 465, 490, 498, 499, 536, 537, 567, 568, 688, 689, 700-33, 700-34, 701-12, 701-13, 703-3, 721 and 722, the provisions amending Article 73-2 (excluding the part relating to the latter part of Article 73-2, paragraph (4)), the provisions amending Article 702 (limited to the part adding "and paragraph (8)" after "paragraph (3)"), the provisions adding one Article after Article 703-3, the provisions amending the Supplementary Provisions (excluding the part relating to paragraph (14) of the Supplementary Provisions), and the provisions of Articles 10 through 14, Articles 16 through 20, Articles 22 through 25 and Article 30 of the Supplementary Provisions come into effect as of the date of promulgation; the provisions amending the provisions concerning hunter tax (limited to the part amending "hunter tax" to "hunting license tax"), the provisions amending Articles 236 and 237 (excluding the part amending "hunter tax" to "hunting license tax"), the provisions amending the provisions concerning hunting entry tax, and the provisions of Article 15, Article 21, Article 29 and Article 32 of the Supplementary Provisions come into effect as of the date of enforcement of the Act Partially Amending the Hunting Act (Act No. 23 of 1963); and the provisions amending Article 341, item (iv) and Articles 442, 442-2 and 444, and the provisions of Articles 33 and 34 of the Supplementary Provisions come into effect as of the date of enforcement of the Act Partially Amending the Road Transport Vehicle Act (Act No. 149 of 1963).
この法律は、昭和三十八年十月一日から施行する。ただし、第三十七条の二、第五十三条、第七十二条の四十六、第七十二条の四十七、第七十三条の四から第七十三条の七まで、第七十三条の二十七、第七十三条の二十七の三、第七十三条の二十七の五、第七十三条の二十八、第九十七条、第九十八条、第百二十七条、第百二十八条、第百四十九条、第二百七十八条、第二百七十九条、第三百十四条の七、第三百二十一条の八、第三百四十一条第十二号及び第十三号、第三百四十三条、第三百四十八条、第三百四十九条の三、第三百五十二条、第三百八十一条、第三百八十三条、第三百八十六条、第四百六十五条、第四百九十条、第四百九十八条、第四百九十九条、第五百三十六条、第五百三十七条、第五百六十七条、第五百六十八条、第六百八十八条、第六百八十九条、第七百条の三十三、第七百条の三十四、第七百一条の十二、第七百一条の十三、第七百三条の三、第七百二十一条並びに第七百二十二条の改正規定、第七十三条の二の改正規定（第七十三条の二第四項後段に関する部分を除く。）、第七百二条の改正規定（「第三項」の下に「及び第八項」を加える部分に限る。）、第七百三条の三の次に一条を加える改正規定、附則の改正規定（附則第十四項に関する部分を除く。）並びに附則第十条から附則第十四条まで、附則第十六条から附則第二十条まで、附則第二十二条から附則第二十五条まで及び附則第三十条の規定は公布の日から、狩猟者税に関する改正規定（狩猟者税を狩猟免許税に改める部分に限る。）、第二百三十六条及び第二百三十七条の改正規定（狩猟者税を狩猟免許税に改める部分を除く。）、入猟税に関する改正規定並びに附則第十五条、附則第二十一条、附則第二十九条及び附則第三十二条の規定は狩猟法の一部を改正する法律（昭和三十八年法律第二十三号）の施行の日から、第三百四十一条第四号、第四百四十二条、第四百四十二条の二及び第四百四十四条の改正規定並びに附則第三十三条及び附則第三十四条の規定は道路運送車両法の一部を改正する法律（昭和三十八年法律第百四十九号）の施行の日から施行する。
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.
Supplementary Provisions, Article 3Application of Provisions on Statutory Liens on Standing Trees
第三条（立木の先取特権に関する規定の適用）
The provisions of Article 14-13, paragraph (1), item (iii) of the New Act apply to the case where distribution procedures through a compulsory liquidation procedure commence on or after the date of effect of this Act.
新法第十四条の十三第一項第三号の規定は、この法律の施行の日以後に強制換価手続により配当手続が開始される場合について適用する。
Supplementary Provisions, Article 4Application of Provisions on Seizure for Preservation
第四条（保全差押えに関する規定の適用）
The provisions of Article 16-4, paragraph (12) of the New Act apply to local government levies that may be imposed on or after the date of effect of this Act.
新法第十六条の四第十二項の規定は、この法律の施行の日以後に課することができることとなる地方団体の徴収金について適用する。
Supplementary Provisions, Article 5Application of Provisions on Interest on Refund
第五条（還付加算金に関する規定の適用）
The provisions of Article 17-4 of the New Act apply to the amount to be added to overpayments or payments by mistake for which a decision to disburse for refund is made, or appropriation is carried out, on or after the date of effect of this Act; provided, however, that the provisions then in force continue to govern the calculation of the amount of that interest on refund corresponding to a period before that date.
The same as the preceding paragraph also applies to the amount to be added under Article 73-2, paragraph (9) of the New Act as applied mutatis mutandis under Article 73-27, paragraph (2) (including as applied mutatis mutandis under Article 73-27-2, paragraph (3) and Article 73-27-5, paragraph (3)), Article 73-27-3, paragraph (5) (including as applied mutatis mutandis under Article 73-27-4, paragraph (2)) and Article 73-28, paragraph (2) of the New Act.
新法第七十三条の二十七第二項（第七十三条の二十七の二第三項及び第七十三条の二十七の五第三項において準用する場合を含む。）、第七十三条の二十七の三第五項（第七十三条の二十七の四第二項において準用する場合を含む。）及び第七十三条の二十八第二項において準用する新法第七十三条の二第九項の規定により加算すべき金額についても、また前項と同様とする。
Supplementary Provisions, Article 6Application of Provisions on Time Limits for Reassessment, Determination, etc. and Extinctive Prescription
第六条（更正、決定等の期間制限及び消滅時効に関する規定の適用）
The provisions of Article 17-5, Article 17-6, Article 18, paragraph (1) and paragraph (14) of the Supplementary Provisions of the New Act apply to local government levies for which the statutory payment due date under Article 17-5, paragraph (1) of the New Act arrives on or after April 1, 1964, and the provisions then in force continue to govern local government levies for which that statutory payment due date arrived before that date.
新法第十七条の五、第十七条の六、第十八条第一項及び附則第十四項の規定は、昭和三十九年四月一日以後に新法第十七条の五第一項の法定納期限が到来する地方団体の徴収金について適用し、同日前に当該法定納期限が到来した地方団体の徴収金については、なお従前の例による。
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。
Supplementary Provisions, Article 8Application of Provisions on Amount of Delinquency Charge
第八条（延滞金額に関する規定の適用）
The provisions of Article 56, paragraph (2), Article 64, paragraph (1), Article 72-44, paragraph (2), Article 72-45, paragraph (1), Article 72-53, paragraph (1), Article 73-32, paragraph (1), Article 74-5, paragraph (1), Article 95, paragraph (2), Article 96, paragraph (1), Article 125, paragraph (2), Article 126, paragraph (1), Article 163, paragraph (1), Article 196, paragraph (1), Article 249, paragraph (1), Article 277, paragraph (2), Article 280, paragraph (1), Article 321-2, paragraph (2), Article 321-12, paragraph (2), Article 327, paragraph (1), Article 368, paragraph (2), Article 369, paragraph (1) (including as applied mutatis mutandis under Article 745, paragraph (1)), Article 455, paragraph (1), Article 469, paragraph (1), Article 497, paragraph (2), Article 504, paragraph (1), Article 534, paragraph (2), Article 535, paragraph (1), Article 565, paragraph (2), Article 566, paragraph (1), Article 687, paragraph (2), Article 690, paragraph (1), Article 700-31, paragraph (2), Article 700-32, paragraph (1), Article 701-10, paragraph (2), Article 701-11, paragraph (1), Article 720, paragraph (2) and Article 723, paragraph (1) of the New Act apply to the amount of delinquency charge paid, remitted or collected on or after the date of effect of this Act; provided, however, that the provisions then in force continue to govern the calculation of the amount of delinquency charge corresponding to a period before that date.
新法第五十六条第二項、第六十四条第一項、第七十二条の四十四第二項、第七十二条の四十五第一項、第七十二条の五十三第一項、第七十三条の三十二第一項、第七十四条の五第一項、第九十五条第二項、第九十六条第一項、第百二十五条第二項、第百二十六条第一項、第百六十三条第一項、第百九十六条第一項、第二百四十九条第一項、第二百七十七条第二項、第二百八十条第一項、第三百二十一条の二第二項、第三百二十一条の十二第二項、第三百二十七条第一項、第三百六十八条第二項、第三百六十九条第一項（第七百四十五条第一項において準用する場合を含む。）、第四百五十五条第一項、第四百六十九条第一項、第四百九十七条第二項、第五百四条第一項、第五百三十四条第二項、第五百三十五条第一項、第五百六十五条第二項、第五百六十六条第一項、第六百八十七条第二項、第六百九十条第一項、第七百条の三十一第二項、第七百条の三十二第一項、第七百一条の十第二項、第七百一条の十一第一項、第七百二十条第二項及び第七百二十三条第一項の規定は、この法律の施行の日以後に納付し、納入し、又は徴収する延滞金額について適用する。ただし、当該延滞金額で同日前の期間に対応するものの計算については、なお従前の例による。
Where a demand letter was issued before the date of effect of this Act for the local tax that gives rise to the collection of delinquency charge, if the amount in item (i) relating to that local tax exceeds the amount in item (ii), the excess amount is deducted from the amount to be paid, remitted or collected when the provisions of the preceding paragraph are applied to that local tax.
the sum of the amount calculated, for the period on or after the date of effect of this Act (or, where the day following the day on which 10 days have elapsed from the day the demand letter was issued is on or after the day following the date of effect of this Act, the period on or after the day following the day on which those 10 days have elapsed), in accordance with the rules for calculating the amount of delinquency charge as formerly in force (the rate for calculating that amount being 2 sen per day per 100 yen of the tax amount that is the basis of the calculation) and the amount of delinquency additional charge in the case where the provisions of paragraph (1) of the following Article are applied to that tax amount;
the amount calculated by multiplying the amount of tax in arrears as of the day on which 10 days have elapsed from the day the demand letter was issued by 5 percent.
その督促状を発した日から起算して十日を経過した日における滞納税額に百分の五の割合を乗じて計算した額
With respect to the amount of delinquency charge for which notice of payment or remittance was given before the date of effect of this Act, notice is deemed to have been given on the date of that notice for the amount to be collected where the main clause of paragraph (1) is applied on that date.
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
compulsory liquidation proceduremachine translation
「強制換価手続」
Any procedure that sells a debtor's property by force: delinquent tax collection (滞納処分) and procedures run in the same way, compulsory execution, auction to enforce a security interest, enforcement of an enterprise mortgage (企業担保権) or of an enterprise value charge (企業価値担保権), and bankruptcy.
Short name set inArticle 13-2, paragraph (1), item (i)
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)