Supplementary Provisions, Article 106Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第百六条（国税徴収法の一部改正に伴う経過措置）
The provisions of the National Tax Collection Act as amended by the provisions of the preceding Article apply to national taxes that are to be imposed, or paid or collected, after the enforcement of the provisions of that Article, and with regard to tobacco consumption tax that was to be imposed or should have been paid before the enforcement of the provisions of that Article, the provisions then in force continue to govern.
前条の規定による改正後の国税徴収法の規定は、同条の規定の施行後に課されるべき、又は納付し若しくは徴収されるべき国税について適用し、同条の規定の施行前に課されるべき、又は納付すべきであつたたばこ消費税については、なお従前の例による。
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law