Supplementary Provisions, Article 22Transitional Provisions Concerning Reassessment
第二十二条（更正に関する経過規定）
Article 155 (Reassessments Involving Blue Returns) (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act) of the New Act applies where a Reassessment prescribed in Article 155 of the New Act is made for income tax for 1966 and subsequent years, and the provisions then in force continue to govern where such a Reassessment is made for income tax for 1965 and prior years.
Nonresident
「非居住者」
An individual who is not a resident.
Defined inArticle 2, paragraph (1), item (v)· applies throughout the law
Blue Return
「青色申告書」
A final tax return, or an amended return to it, filed on the blue form by a person approved under Article 143 to do so.
Defined inArticle 2, paragraph (1), item (xl)· 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)