Supplementary Provisions, Article 41Transitional Measures Accompanying Partial Amendment of the National Tax Collection Act
第四十一条（国税徴収法の一部改正に伴う経過措置）
The provisions of Article 33 of the National Tax Collection Act as amended by the provisions of Article 9 (referred to as the "New National Tax Collection Act" in the following paragraph) apply to national tax that becomes delinquent on or after January 1, 2018, and the provisions then in force continue to govern national tax that has become delinquent before that date.
With regard to the application of the provisions of Article 159, paragraph (1) of the New National Tax Collection Act, seizure or retention under the provisions of the Old National Tax Violations Control Act is deemed to be seizure or retention under the provisions of Chapter XI of the New Act on General Rules for National Taxes.
新国税徴収法第百五十九条第一項の規定の適用については、旧国税犯則取締法の規定による差押え又は領置は、新国税通則法第十一章の規定による差押え又は領置とみなす。
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 41, paragraphs 1 and 2 of the supplementary provisions (附則) of Act No. 4 of 2017, the National Tax Collection Act as amended by Article 9 of that Act.
Short name set inSupplementary Provisions, Article 41, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 41, paragraph (2)