Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 1972.
この法律は、昭和四十七年四月一日から施行する。
Supplementary Provisions, Article 21Transitional Measures Accompanying Partial Amendment of the Local Tax Act
第二十一条（地方税法の一部改正に伴う経過措置）
In the case where, before this Act comes into effect, a third party has paid or remitted local government levies in place of the person who is to pay or remit them, the provisions then in force continue to govern, notwithstanding the provisions of Article 20-6, paragraph (2) of the Local Tax Act as amended by the provisions of the preceding Article.
この法律の施行前において第三者が地方団体の徴収金を納付し、又は納入すべき者に代わつてその徴収金を納付し、又は納入した場合については、前条の規定による改正後の地方税法第二十条の六第二項の規定にかかわらず、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