Supplementary Provisions, Article 4Transitional Measures Concerning the Valuation of Inventory Assets and the Depreciation of Depreciable Assets
第四条（たな卸資産の評価及び減価償却資産の償却に関する経過措置）
The provisions of Article 99-2 (Special Methods of Valuation of Inventory Assets) (limited to the portion pertaining to the approval under paragraph (1) of that Article) and Article 120-2 (Special Methods of Depreciation of Depreciable Assets) (limited to the portion pertaining to the approval under paragraph (1) of that Article) of the New Order apply to cases where an individual submits a written application for obtaining the approval under Article 99-2, paragraph (1) or Article 120-2, paragraph (1) of the New Order on or after July 1, 1978, and the provisions then in force continue to govern cases where an individual submits those written applications before that date.
新令第九十九条の二（たな卸資産の特別な評価の方法）（同条第一項の承認に係る部分に限る。）及び第百二十条の二（減価償却資産の特別な償却の方法）（同条第一項の承認に係る部分に限る。）の規定は、個人が昭和五十三年七月一日以後に新令第九十九条の二第一項又は第百二十条の二第一項の承認を受けるため申請書を提出する場合について適用し、個人が同日前にこれらの申請書を提出する場合については、なお従前の例による。
The approval of the regional commissioner given under the provisions of Article 99-2 (Special Methods of Valuation of Inventory Assets) or Article 120-2 (Special Methods of Depreciation of Depreciable Assets) of the Order for Enforcement of the Income Tax Act before amendment is deemed to be the approval of the district director given under the provisions of Article 99-2 or Article 120-2 of the New Order.
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 77 of 1978.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.