1 article
Supplementary Provisions, Article 4Application of Provisions on Additional Charge for Failure to File
第四条（不申告加算金に関する規定の適用）
Except as otherwise provided, the provisions of the New Act relating to additional charge for failure to file apply to additional charge for failure to file finalized on or after the Effective Date.
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. 4 of 1968.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 1968, which the supplementary provisions (附則) of Act No. 4 of 1968 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)