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Supplementary Provisions, Article 55Transitional Measures Concerning Public Auction Deposits, etc.

第五十五条(公売保証金等に関する経過措置)

The provisions of Article 100, Article 106, paragraph (1), Article 115, paragraph (2), and Article 171, paragraph (3) of the National Tax Collection Act as amended by the provisions of apply to public auctions pertaining to a public notice given on or after the Effective Date pursuant to the provisions of Article 95 of the National Tax Collection Act, and the provisions then in force continue to govern public auctions pertaining to a public notice given before the Effective Date pursuant to the provisions of prior to its amendment by the provisions of .

の規定による改正後の国税徴収法第百条、第百六条第一項、第百十五条第二項及び第百七十一条第三項の規定は、施行日以後に同法第九十五条の規定により行う公告に係る公売について適用し、施行日前にの規定による改正前のの規定により行った公告に係る公売については、なお従前の例による。

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