1 article
Supplementary Provisions, Article 76Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第七十六条（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 to be imposed, or to be paid or collected, on or after the Effective Date, and the provisions then in force continue to govern local road tax that was to be imposed or paid before the Effective Date.
前条の規定による改正後の国税徴収法の規定は、施行日以後に課されるべき、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、施行日前に課されるべき、又は納付すべきであった地方道路税については、なお従前の例による。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.
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