OFFICIAL GAZETTE

y local public bodies (meaning the collecting
sum by local public bodies as provided for in
paragraph 1 of the same Article; hereinafter
the same).
4 The provision of Article 2 paragraph 7 of the
.new Law shall apply to the priority in collection
between national taxes and disposal charges
of delinquency to be collected after the enforcement
of this Law.
5 The provisions of Article 4-(2) and Article 4-
(3) of the new Law shall apply to the national
taxes and disposal charges of delinquency concerning
decedent (including general bequestee)
in case the succession has begun or corporation
ihas ibeen amalgamated after the enforcement of
this Law or corporation to be dissolved due to
amalgamation; provided that, as for the national
taxes and disposal charges of delinquency
concerning decedent in case the succession has
begun before the enforcement of this Law, the
old Law shall still prevail.
6 The provisions of Article 4-(4) of the new
Law shall apply to the national taxes and disposal
charges of delinquency concerning corpora*
tion which 'has distributed or delivered the residual
assets after the enforcement of this Law.
7 The provisions of Article 4-(6) and Article 4-
(7) shall apply to the national taxes and disposal
charge of delinquency which have not been paid
after the enforcement of this Law.
$ The provisions of Article 8 and Article 9 paragraiph
9 item 3 of the new Law shall also apply
to the interest on delinquent tax and delinquent
additional tax on national taxes of which collection
is actually suspended in accordance with
the provisions of Article 9 of the Law concerning
the Reduction, Exemption and Postponement
of Collection of Tax for Sufferers from Calamity
at the time of enforcement of this Law; provided
that amount of the interest on delinquent tax
and delinquent additional tax which is allowed
to be exempted in accordance with, the provisions
of Article 8 and Article 9 paragraph 9 item
3 of the new Law shall be limited to the amount
corresponding to the term after the enforcement
of this Law.
9 The provisions of Article 9 paragraphs 2 and
10 of the new Law shall apply to the demand of
taxpayment made after the enforcement of this
Law.
10 With respect to the collection of demand charges
for taxpayment concerning the demand for
taxpayment made before the enforcement of
this Law, the old Law shall still prevail; provided
that, this shall not prevent the application
of the provision of paragraph 2.
]1 With respect to the -refund and appropriation
if there is overpaid money in demand charges
for taxpaynient collected before the enforcement
12
of this Law,and those collected* Ln accordance
with the provision, of the preceding paragraph
and appropriation of national taxes, demand
charges and disposal charges for taxpayment,
refund additional money under the provisions
of Article 31-(6) of the National Tax Collection
Law, refund under the provisions of Article
36 paragraph 3 or Article 36-(2) paragraph 3
of the Income Tax Law (Law No. 27 of 1947)
(including additional money under the provisions
of Article 36 paragraph 6 or Article 36-(2)
paragraph 3 of the same Law) and refund under
the provision of Article 26-(3) paragraph
4 of the Corporation Tax Law (Law No. 28
of 1947) (including additional money under the
iprovision of (paragraph 6 of the same Article)
for the demand charges for taxpayment to foe
collected under the provisions of the preceding
paragraph, the old Law shall still prevail.
12 The provisions of Article 15 of the new Law
shall apply if the cancellation of action is required
after the enforcement of this Law; provided
that, if it has been required 'before the
enforcement of this Law, the old Law shall
still prevail.
13 The provisions of Article 16 paragraph 1
items 3 and 4 and Article 17 of the new Law
shall apply to the attachment made after the
enforcement of this Law, and as to the attachment
which has been made before the enforcement
of this Law, the old Law shall still prevail.*
14 The provision of Article 31 of the new Law
shall apply to the disposal of delinquency concerning
the delinquency actually existing at the
time of enforcement of this Law.
15 With respect to the application of the provision
of Article 31-(6) paragraph 4 of the new
Law, the farm final return shall, for the time
being, be deemed to be final return.
16 In paragraph 17, "old national taxes" shall
mean the following national taxes:
1. Income tax for the fiscal year 1949-50 and
before (including income tax withheld from
the earned income and retirement income paid
before December 31, 1949) ;
2. Corporation tax for the accounting period
of corporation ending before March 31, 1950
(including the period which is deemed to be
one accounting period in accordance with the
provision of Article 21 of the Corporation
Tax Law not amended by the Law for Partial
Amendments to the Corporation Tax Law
(Law No. 72 of 1950) (excluding the'corporation
tax on income from liquidation) ;
3. Accessions tax on the succession which began
before December 31, 1949 and gift tax on
the* donation made before the said day;