Supplementary Provisions, Article 82Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第八十二条（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 (hereinafter in this Article referred to as the "New National Tax Collection Act") apply to the seizure of book-entry corporate bonds, etc. prescribed in Article 73 of the New National Tax Collection Act that is made on or after the Effective Date, and the provisions then in force continue to govern the seizure of book-entry corporate bonds, etc. prescribed in Article 62 of the National Tax Collection Act prior to its amendment by the provisions of the preceding Article that was made before the Effective Date.
前条の規定による改正後の国税徴収法（以下この条において「新国税徴収法」という。）の規定は、施行日以後にされる新国税徴収法第七十三条に規定する振替社債等の差押えについて適用し、施行日前にされた前条の規定による改正前の国税徴収法第六十二条に規定する振替社債等の差押えについては、なお従前の例による。
book-entry corporate bond, etc.machine translation
「振替社債等」
In Articles 73 and 73-2, corporate bonds, etc. (社債等) as Article 2, paragraph 1 of the Act on Book-Entry Transfer of Corporate Bonds and Shares defines them, whose ownership is determined by the entries or records in the book-entry transfer account register (振替口座簿).
Short name set inArticle 73, paragraph (1)· applies only in this provision and in Article 73-2
the Effective Datemachine translation
「施行日」
The date Act No. 88 of 2004, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 1, paragraph (1)
New National Tax Collection Actmachine translation
「新国税徴収法」
This Act as amended by Act No. 88 of 2004.
Short name set inSupplementary Provisions, Article 82, paragraph (1)· applies only in this article