1 article
Supplementary Provisions, Article 4Transitional Measures for Advance Preservative Seizure
第四条（繰上保全差押に関する経過措置）
The provisions of Article 38, paragraphs (3) and (4) (Advance Preservative Seizure) apply to national tax for which the tax liability is established after the enforcement of this Act.
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
tax liabilitymachine translation
「納税義務」
The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.
Short name set inArticle 15, paragraph (1)