Supplementary Provisions, Article 55Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第五十五条（国税徴収法の一部改正に伴う経過措置）
Article 15, paragraph (1) (limited to the part pertaining to item (ix)) of the National Tax Collection Act as amended by the provisions of Article 7 (referred to as the "New National Tax Collection Act" in the following paragraph) applies to a split carried out on or after January 1, 2017.
The provisions of Article 38 of the New National Tax Collection Act apply to national taxes that became delinquent on or after January 1, 2017 (excluding, in the case where a business was transferred before that date, those pertaining to that business (hereinafter in this paragraph referred to as "specified national tax")), and the provisions then in force continue to govern national taxes that were delinquent before that date (including specified national taxes).
新国税徴収法第三十八条の規定は、平成二十九年一月一日以後に滞納となった国税（同日前に事業を譲渡した場合における当該事業に係るもの（以下この項において「特定国税」という。）を除く。）について適用し、同日前に滞納となっている国税（特定国税を含む。）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
New National Tax Collection Actmachine translation
「新国税徴収法」
In Article 55, paragraphs 1 and 2 of the supplementary provisions (附則) of Act No. 15 of 2016, the National Tax Collection Act as amended by Article 7 of that Act.
Short name set inSupplementary Provisions, Article 55, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 55, paragraph (2)
specified national taxmachine translation
「特定国税」
In Article 55, paragraph 2 of the supplementary provisions (附則) of Act No. 15 of 2016, a national tax that fell into arrears on or after 1 January 2017 but relates to a business the taxpayer transferred before that date; the earlier rules on the secondary tax liability (第二次納税義務) of a related person who took over a business still apply to it.
Short name set inSupplementary Provisions, Article 55, paragraph (2)· applies only in this paragraph