Supplementary Provisions, Article 2Transitional Measures concerning Secondary Tax Liability
第二条（第二次納税義務に関する経過措置）
With respect to secondary tax liability under Article 11-2 of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") for an unlimited-liability intermediate corporation (including a special unlimited-liability intermediate corporation prescribed in Article 25, paragraph (2) of the Arrangement Act) under the Intermediate Corporation Act (Act No. 49 of 2001) prior to its repeal by the provisions of Article 1 of the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006; hereinafter referred to as the "Arrangement Act"), the provisions then in force continue to govern.
一般社団法人及び一般財団法人に関する法律及び公益社団法人及び公益財団法人の認定等に関する法律の施行に伴う関係法律の整備等に関する法律（平成十八年法律第五十号。以下「整備法」という。）第一条の規定による廃止前の中間法人法（平成十三年法律第四十九号）の規定による無限責任中間法人（整備法第二十五条第二項に規定する特例無限責任中間法人を含む。）に係る第一条の規定による改正前の地方税法（以下「旧法」という。）第十一条の二の規定による第二次納税義務については、なお従前の例による。
Arrangement Actmachine translation
「整備法」
Short name for the Act on the Arrangement of Related Acts upon the Enforcement of the Act on General Incorporated Associations and General Incorporated Foundations and the Act on Authorization of Public Interest Incorporated Associations and Public Interest Incorporated Foundations (Act No. 50 of 2006).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 21 of 2008 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)