Supplementary Provisions, Article 3Transitional Measures concerning Provisional Seizure for Preservation
第三条（保全差押えに関する経過措置）
The provisions of Article 16-4, paragraph (4) of the New Act apply to a determination under paragraph (1) of that Article made on or after the Item 2 Effective Date, and the provisions then in force continue to govern a determination under Article 16-4, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (referred to as the "Former Act" in Articles 20 and 29 of the Supplementary Provisions) made before the Item 2 Effective Date.
新法第十六条の四第四項の規定は、二号施行日以後にされる同条第一項の規定による決定について適用し、二号施行日前にされた第一条の規定による改正前の地方税法（附則第二十条及び第二十九条において「旧法」という。）第十六条の四第一項の規定による決定については、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)
the Former Actmachine translation
「旧法」
In Articles 3, 20 and 29 of the supplementary provisions (附則) of the Act Partially Amending the Local Tax Act, etc. (Act No. 4 of 2024), the Local Tax Act as it stood before Article 1 of that Act amended it.
Short name set inSupplementary Provisions, Article 3, paragraph (1)· applies only in this provision and in Supplementary Provisions, Articles 20 and 29