Supplementary Provisions, Article 2Transitional Measures Concerning Time Limits for Reassessment, Determination, etc. and Extinctive Prescription
第二条（更正、決定等の期間制限及び消滅時効に関する経過措置）
The provisions of Article 17-5 of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to local tax or additional charges for which the statutory payment due date prescribed in Article 17-5, paragraph (1) of the New Act arrives on or after the effective date of the provisions set forth in item (vii) of the preceding Article, and for the period during which reassessment, determination or assessment determination, or determination of additional charges may be made with respect to local tax for which that statutory payment due date arrived before that date, the provisions then in force continue to govern.
第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の五の規定は、前条第七号に掲げる規定の施行の日以後に新法第十七条の五第一項に規定する法定納期限が到来する地方税又は加算金について適用し、同日前に当該法定納期限が到来した地方税に係る更正、決定若しくは賦課決定又は加算金の決定をすることができる期間については、なお従前の例による。
The provisions of Article 18-2 of the New Act apply to local tax (including the delinquency charges and additional charges relating to that local tax) for which the statutory payment due date prescribed in Article 18, paragraph (1) of the New Act arrives on or after the effective date of the provisions set forth in item (vii) of the preceding Article, and for the prescription of the right to collect local tax for which that statutory payment due date arrived before that date, the provisions then in force continue to govern.
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
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 15 of 1981.
Short name set inSupplementary Provisions, Article 2, paragraph (1)