Supplementary Provisions, Article 12Transitional Provisions Concerning Special Provisions on the Calculation of Income in the Case of a Business Closure and Similar Cases
第十二条（事業を廃止した場合等の所得計算の特例に関する経過規定）
Article 63 (Special Provisions on Necessary Expenses In the Event of a Business Closure) and Article 64 (Special Provisions on Calculation of Income If Payment for Transferred Assets Becomes Uncollectible) and Article 152 (Special Provisions on Requests for Reassessment If Income in Each Class Changes) (including as applied mutatis mutandis pursuant to Article 167 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act apply where the facts prescribed in those provisions arise on or after the Effective Date, and the provisions then in force continue to govern where such facts arose before that date.
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Income in Each Class
「各種所得の金額」
The amount of income in each of the ten classes of income this Act distinguishes (interest, dividend, real property, business, salary, retirement, timber, capital gains, occasional and miscellaneous), worked out under the rules for each.
Defined inArticle 2, paragraph (1), item (xxii)· applies throughout the law
Reassessment
「更正」
A reassessment under Article 24 or, where the tax office corrects its own earlier reassessment or determination, Article 26 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) corrects the tax base or tax declared after an investigation.
Defined inArticle 2, paragraph (1), item (xliii)· applies throughout the law
the New Actmachine translation
「新法」
The Income Tax Act in the form this Act (Act No. 33 of 1965) gives it, as against the Income Tax Act it replaced.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date this Act (Act No. 33 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)