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Supplementary Provisions, Article 2Application of Provisions on Delinquency Charges

第二条(延滞金に関する規定の適用)

The provisions of Article 15-9, paragraph (3) of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") apply to the calculation of the amount of delinquency charges for the period during which seizure is made or security is provided on or after the day on which this Act comes into effect (hereinafter referred to as the "Effective Date").

の規定による改正後の地方税法(以下「新法」という。)第十五条の九第三項の規定は、この法律の施行の日(以下「施行日」という。)以後における差押え又は担保の提供がされている期間に係る延滞金の額の計算について適用する。

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