Supplementary Provisions, Article 2Transitional Measures Concerning Time Limits for Reassessment, Determination, etc.
第二条（更正、決定等の期間制限に関する経過措置）
The provisions of Article 17-5, 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 per capita levy of prefectural inhabitant tax and municipal inhabitant tax (limited to that imposed on the corporations, etc. prescribed in Article 26, paragraph (1) and Article 312, paragraph (1) of the New Act), the corporation tax levy, or enterprise tax imposed on corporations, or additional charges pertaining to these local taxes, for which the statutory payment due date prescribed in that paragraph arrives on or after April 1, 2004 (hereinafter referred to as "the Effective Date"), and for the period during which a reassessment, determination or determination of additional charges can be made with respect to these local taxes for which that statutory payment due date arrived before the Effective 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。）第十七条の五第三項の規定は、平成十六年四月一日（以下「施行日」という。）以後に同項の法定納期限が到来する道府県民税及び市町村民税の均等割（新法第二十六条第一項及び第三百十二条第一項に規定する法人等に対して課するものに限る。）若しくは法人税割若しくは法人に対して課する事業税又はこれらの地方税に係る加算金について適用し、施行日前に当該法定納期限が到来したこれらの地方税に係る更正、決定又は加算金の決定のできる期間については、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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 17 of 2004.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
1 April 2004, which the supplementary provisions (附則) of Act No. 17 of 2004 call the effective date (施行日).
Short name set inSupplementary Provisions, Article 2, paragraph (1)