Supplementary Provisions, Article 6Transitional Measures Concerning Additional Charges for Understatement
第六条（過少申告加算金に関する経過措置）
The provisions of Article 72-46, paragraph (1), Article 97, paragraph (1), Article 127, paragraph (1), Article 278, paragraph (1), Article 328-11, paragraph (1), Article 498, paragraph (1), Article 536, paragraph (1), Article 567, paragraph (1), Article 609, paragraph (1), Article 688, paragraph (1), Article 699-21, paragraph (1), Article 700-33, paragraph (1), Article 701-12, paragraph (1), Article 701-61, paragraph (1) and Article 721, paragraph (1) of the New Act apply to additional charges for understatement relating to local tax for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after the Effective Date, and for additional charges for understatement relating to local tax for which those deadlines for filing arrived before the Effective Date, the provisions then in force continue to govern.
新法第七十二条の四十六第一項、第九十七条第一項、第百二十七条第一項、第二百七十八条第一項、第三百二十八条の十一第一項、第四百九十八条第一項、第五百三十六条第一項、第五百六十七条第一項、第六百九条第一項、第六百八十八条第一項、第六百九十九条の二十一第一項、第七百条の三十三第一項、第七百一条の十二第一項、第七百一条の六十一第一項及び第七百二十一条第一項の規定は、施行日以後にこれらの規定に規定する申告書又は納入申告書の提出期限が到来する地方税に係る過少申告加算金について適用し、施行日前にこれらの提出期限が到来した地方税に係る過少申告加算金については、なお従前の例による。
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 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)