Supplementary Provisions, Article 24Transitional Measures Concerning Mineral Product Tax
第二十四条（鉱産税に関する経過措置）
The provisions of Article 537, paragraphs (1) and (2) of the New Act apply to mineral product tax for which the deadline for filing the return falls on or after the Item 2 Effective Date, and the provisions then in force continue to govern mineral product tax for which that deadline for filing fell before the Item 2 Effective Date.
新法第五百三十七条第一項及び第二項の規定は、二号施行日以後に申告書の提出期限が到来する鉱産税について適用し、二号施行日前に当該提出期限が到来した鉱産税については、なお従前の例による。
Item 2 Effective Datemachine translation
「二号施行日」
1 January 2025, the date the provisions listed in Article 1, item 2 of the supplementary provisions (附則) of Act No. 4 of 2024 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. 4 of 2024.
Short name set inSupplementary Provisions, Article 2, paragraph (1)