Supplementary Provisions, Article 4Application of Provisions on Time Limits for Reassessment, Determination, etc.
第四条（更正、決定等の期間制限に関する規定の適用）
The provisions of Article 17-5, paragraph (3) of the New Act apply to local government levies relating to corporate prefectural inhabitant tax, corporate municipal inhabitant tax and corporate enterprise tax for which the statutory payment due date prescribed in that paragraph arrives on or after the Effective Date, and the provisions then in force continue to govern local government levies relating to corporate prefectural inhabitant tax, corporate municipal inhabitant tax and corporate enterprise tax for which that statutory payment due date arrived before that date.
新法第十七条の五第三項の規定は、施行日以後に同項の法定納期限が到来する法人の道府県民税及び市町村民税並びに法人の事業税に係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法人の道府県民税及び市町村民税並びに法人の事業税に係る地方団体の徴収金については、なお従前の例による。
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 Article 1 of Act No. 16 of 1969.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 16 of 1969, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)