Supplementary Provisions, Article 9
第九条
In addition to what is provided for in Article 3 through the preceding Article of the Supplementary Provisions, delinquency charges on local consumption tax, delinquent tax collection procedures and other matters necessary concerning the provisions of Chapter II, Section 3 of the New Act are to be provided for by a separate Act.
附則第三条から前条までに定めるもののほか、地方消費税に係る延滞金、滞納処分その他新法第二章第三節の規定に関し必要な事項は、別に法律で定める。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 111 of 1994.
Short name set inSupplementary Provisions, Article 2, paragraph (1)