Supplementary Provisions, Article 3Transitional Measures Concerning Exemption from Delinquency Charges
第三条（延滞金の免除に関する経過措置）
The provisions of Article 15-9, paragraph (3) of the Local Tax Act as amended by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to the calculation of the amount of delinquency charges for the period during which collection is deferred on or after the Effective Date pursuant to the proviso to Article 20-9-3, paragraph (4) of the New Act.
第一条の規定による改正後の地方税法（以下「新法」という。）第十五条の九第三項の規定は、施行日以後における新法第二十条の九の三第四項ただし書の規定による徴収の猶予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。
the Effective Datemachine translation
「施行日」
1 April 1984, which the supplementary provisions (附則) of Act No. 7 of 1984 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 7 of 1984.
Short name set inSupplementary Provisions, Article 3, paragraph (1)