Supplementary Provisions, Article 22Transitional Measures Concerning Mineral Product Tax
第二十二条（鉱産税に関する経過措置）
The provisions of Article 536, paragraph (4) and Article 537, paragraph (3) of the New Act apply to mineral product tax for which the deadline for filing the return prescribed in Article 536, paragraph (1) or Article 537, paragraph (2) of the New Act arrives on or after the date of enforcement of the provisions listed in Article 1, item (ii) of the Supplementary Provisions. In this case, the additional charge for failure to file prescribed in Article 536 of the Former Act (excluding that to which Article 536, paragraph (4) of the Former Act applies) or the substantial additional charge prescribed in Article 537 of the Former Act, pertaining to mineral product tax for which the deadline for filing arrived before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 536, paragraph (4) of the New Act.
新法第五百三十六条第四項及び第五百三十七条第三項の規定は、附則第一条第二号に掲げる規定の施行の日以後に新法第五百三十六条第一項又は第五百三十七条第二項に規定する申告書の提出期限が到来する鉱産税について適用する。この場合において、同日前に当該提出期限が到来した鉱産税に係る旧法第五百三十六条に規定する不申告加算金（同条第四項の規定の適用があるものを除く。）又は旧法第五百三十七条に規定する重加算金は、新法第五百三十六条第四項に規定する不申告加算金等とみなす。
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 13 of 2016.
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. 13 of 2016 amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (2)