Supplementary Provisions, Article 28Transitional Measures concerning Water Utilization and Land Benefit Tax, etc.
第二十八条（水利地益税等に関する経過措置）
The provisions of Article 721, paragraph (4) and Article 722, paragraph (3) of the New Act apply to water utilization and land benefit tax, etc. for which the deadline for filing the remittance return prescribed in Article 721, paragraph (1) or Article 722, paragraph (2) of the New Act falls on or after the date of enforcement of the provisions set forth in Article 1, item (ii) of the Supplementary Provisions; in this case, the additional charge for failure to file prescribed in Article 721 of the Former Act (excluding that to which the provisions of paragraph (4) of that Article apply) or the substantial additional charge prescribed in Article 722 of the Former Act, relating to water utilization and land benefit tax, etc. for which that deadline fell before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 721, paragraph (4) of the New Act.
新法第七百二十一条第四項及び第七百二十二条第三項の規定は、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七百二十一条第一項又は第七百二十二条第二項に規定する納入申告書の提出期限が到来する水利地益税等について適用する。この場合において、同日前に当該提出期限が到来した水利地益税等に係る旧法第七百二十一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。）又は旧法第七百二十二条に規定する重加算金は、新法第七百二十一条第四項に規定する不申告加算金等とみなす。
water utilization and land benefit tax, etc.machine translation
「水利地益税等」
The water and land benefit tax (水利地益税), the common facilities tax (共同施設税), the residential land development tax (宅地開発税) and the national health insurance tax (国民健康保険税), which a local government collects by ordinary collection (普通徴収) or special collection (特別徴収), as its ordinance (条例) provides.
Short name set inArticle 706, paragraph (1)
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)