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Supplementary Provisions, Article 2Transitional Measures Concerning Special Provisions for the Time Limit for Assessment Determinations

第二条(賦課決定の期間制限の特例に関する経過措置)

The provisions of Article 17-6, paragraph (3) (limited to the part relating to item (ii)) of the Local Tax Act as amended by the provisions of (hereinafter referred to as the "New Act") apply to the case where the date specified in that item arrives on or after January 1, 2022.

の規定による改正後の地方税法(以下「新法」という。)第十七条の六第三項(第二号に係る部分に限る。)の規定は、令和四年一月一日以後に同号に定める日が到来する場合について適用する。

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