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Supplementary Provisions, Article 19Delegation to Cabinet Order of Other Transitional Measures Concerning National Taxes

第十九条(国税に関するその他の経過措置の政令への委任)

Beyond what is provided for in the Supplementary Provisions of the Act on General Rules for National Taxes and the preceding 18 Articles, necessary transitional measures for the enforcement of the Act on General Rules for National Taxes and Chapter I of this Act are specified by Cabinet Order.

国税通則法附則及び前十八条に定めるもののほか、国税通則法及びこの法律第一章の施行に関し必要な経過措置は、政令で定める。

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