Supplementary Provisions, Article 4Transitional Measures Concerning Additional Charges for Failure to File
第四条（不申告加算金に関する経過措置）
The provisions of Article 71-14, paragraph (6), Article 71-35, paragraph (7), Article 71-55, paragraph (7), Article 72-46, paragraph (6), Article 74-23, paragraph (6), Article 90, paragraph (6), Article 132, paragraph (6), Article 144-47, paragraph (6), Article 278, paragraph (6), Article 328-11, paragraph (6), Article 483, paragraph (6), Article 536, paragraph (6), Article 609, paragraph (6), Article 688, paragraph (6), Article 701-12, paragraph (6), Article 701-61, paragraph (6), Article 721, paragraph (6) and Article 733-18, paragraph (7) of the New Act apply to additional charges for failure to file pertaining to local taxes for which the deadline for filing the return or remittance return prescribed in those provisions arrives on or after the Effective Date, and with regard to additional charges for failure to file pertaining to local taxes for which those deadlines for filing arrived before the Effective Date, the provisions then in force continue to govern.
新法第七十一条の十四第六項、第七十一条の三十五第七項、第七十一条の五十五第七項、第七十二条の四十六第六項、第七十四条の二十三第六項、第九十条第六項、第百三十二条第六項、第百四十四条の四十七第六項、第二百七十八条第六項、第三百二十八条の十一第六項、第四百八十三条第六項、第五百三十六条第六項、第六百九条第六項、第六百八十八条第六項、第七百一条の十二第六項、第七百一条の六十一第六項、第七百二十一条第六項及び第七百三十三条の十八第七項の規定は、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不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不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 New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 2 of 2015.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 2 of 2015, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)