Supplementary Provisions, Article 2Transitional Measures Concerning Procedures for Applying for Deferral of Collection, etc.
第二条（徴収猶予の申請手続等に関する経過措置）
The provisions of Article 15-2 of the Local Tax Act as amended by Article 1 (hereinafter referred to as the "New Act") apply to the deferral of collection under Article 15, paragraphs (1) and (2) of the Local Tax Act (hereinafter referred to as "deferral of collection" in this Article) for which application is made on or after the date of enforcement of the provisions set forth in item (i) of the preceding Article (hereinafter referred to as the "Item 1 Effective Date"), and the provisions then in force continue to govern deferral of collection for which application was made before the Item 1 Effective Date.
第一条の規定による改正後の地方税法（以下「新法」という。）第十五条の二の規定は、前条第一号に掲げる規定の施行の日（以下「一号施行日」という。）以後に申請される地方税法第十五条第一項及び第二項の規定による徴収の猶予（以下この条において「徴収の猶予」という。）について適用し、一号施行日前に申請された徴収の猶予については、なお従前の例による。
Item 1 Effective Datemachine translation
「一号施行日」
1 January 2024, the date the provisions listed in Article 1, item 1 of the supplementary provisions (附則) of Act No. 1 of 2023 come into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
deferral of collectionmachine translation
「徴収の猶予」
In Article 2 of the supplementary provisions (附則) of Act No. 1 of 2023, a deferral of collection under Article 15, paragraphs 1 and 2 of the Local Tax Act, which the head of a local government (地方団体の長) grants on application for up to one year where a taxpayer cannot pay at once.
Short name set inSupplementary Provisions, Article 2, paragraph (1)· applies only in this article
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 1 of 2023.
Short name set inSupplementary Provisions, Article 2, paragraph (1)