Supplementary Provisions, Article 29Transitional Measures Concerning Non-Statutory Earmarked Tax
第二十九条（法定外目的税に関する経過措置）
The provisions of Article 733-18, paragraph (5) and Article 733-19, paragraph (3) of the New Act apply to non-statutory earmarked tax for which the deadline for filing the remittance return prescribed in Article 733-18, paragraph (1) or Article 733-19, 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 733-18 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge prescribed in Article 733-19 of the Former Act, relating to non-statutory earmarked tax for which that deadline fell before that date, is deemed to be the additional charge for failure to file, etc. prescribed in Article 733-18, paragraph (5) of the New Act.
新法第七百三十三条の十八第五項及び第七百三十三条の十九第三項の規定は、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七百三十三条の十八第一項又は第七百三十三条の十九第二項に規定する納入申告書の提出期限が到来する法定外目的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法定外目的税に係る旧法第七百三十三条の十八に規定する不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七百三十三条の十九に規定する重加算金は、新法第七百三十三条の十八第五項に規定する不申告加算金等とみなす。
non-statutory earmarked taxmachine translation
「法定外目的税」
An earmarked tax (目的税) that a prefecture under Article 4, paragraph 6 or a municipality under Article 5, paragraph 7 levies as a tax of its own creation, beyond the special-purpose taxes the Local Tax Act provides for.
Short name set inArticle 10-4, paragraph (2)
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)