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Supplementary Provisions, Article 4Transitional Measures Concerning Notification of a Relocation of the Place for Tax Payment
第四条（納税地の異動の届出に関する経過措置）
The provisions of Article 20 of the New Income Tax Act apply to a relocation of the place for tax payment for income tax on or after the effective date, and the provisions then in force continue to govern a relocation of the place for tax payment for income tax before the effective date.