Supplementary Provisions, Article 26Transitional Measures concerning Water Utilization and Land Benefit Tax, etc.
第二十六条（水利地益税等に関する経過措置）
The provisions of Article 721, paragraphs (2) through (8) 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 arrives on or after the Item 1 Effective Date, and for water utilization and land benefit tax, etc. for which that deadline for filing arrived before the Item 1 Effective Date, the provisions then in force continue to govern. In this case, the additional charge for failure to file under Article 721 of the Former Act (excluding that to which the provisions of paragraph (5) of that Article apply) or the substantial additional charge under Article 722 of the Former Act (limited to that to which the provisions of paragraph (2) of that Article apply) pertaining to water utilization and land benefit tax, etc. for which that deadline for filing arrived before the Item 1 Effective Date is deemed to be the specified additional charge for failure to file, etc. prescribed in Article 721, paragraph (5), item (ii) of the New Act.
新法第七百二十一条第二項から第八項まで及び第七百二十二条第三項の規定は、一号施行日以後に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し、一号施行日前に当該提出期限が到来した水利地益税等については、なお従前の例による。この場合において、一号施行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の不申告加算金（同条第五項の規定の適用があるものを除く。）又は旧法第七百二十二条の重加算金（同条第二項の規定の適用があるものに限る。）は、新法第七百二十一条第五項第二号に規定する特定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)
specified additional charge for failure to file, etc.machine translation
「特定不申告加算金等」
An additional charge for failure to file (不申告加算金), or a substantial additional charge (重加算金) of the kind the following Article's paragraph 2 provides, on the same tax for the two years before the year in which the tax liability, or business year, of the late return, amended return, reassessment or determination at issue arose, that was collected or that the local government finds should be decided.
Short name set inArticle 721, paragraph (5), item (ii)· applies only in this item and in Article 722, paragraph (3), item (ii)
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)
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)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 1 of 2023 amended it.
Short name set inSupplementary Provisions, Article 4, paragraph (4)