Supplementary Provisions, Article 32Requests for Reassessment by Persons Who Became Absent from Japan before the Effective Date
第三十二条（施行日前に出国をした者に係る更正の請求）
A person who, before the Effective Date, filed a return under Article 29, paragraph (2) or the second sentence of paragraph (3) (Returns in the Case of Absence From Japan) of the Former Act for income tax for 1965, or who, before that date, received a determination with respect to income tax for that year, may, if the particulars stated in that return or the particulars concerning that determination (or, if a Reassessment of those particulars was made before that date, the particulars after that Reassessment) come to change as a result of the application of the provisions of the New Act, make a request for Reassessment under Article 23, paragraph (1) (Requests for Reassessment) of the Act on General Rules for National Taxes to the district director by June 30 of that year with respect to the particulars that come to change.
Where a Reassessment is made based on a request for Reassessment under the preceding paragraph, when interest on refund is calculated for a refund under Article 159, paragraph (2) (Refund of Withheld Tax and Similar Amounts upon Reassessment or Determination) of the New Act (including as applied mutatis mutandis pursuant to Article 168 (Application Mutatis Mutandis to Nonresidents) of the New Act), the period referred to in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes which serves as the basis for that calculation is the period from the Effective Date to the date on which the decision to pay out that refund is made or the date on which an Appropriation of that refund is made (or, if there is a date before that date on which the refund became suitable for Appropriation, 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
Absence From Japanmachine translation
「出国」
For a resident, ceasing to have a domicile or residence in Japan without first giving notice of a tax agent (納税管理人) under Article 117, paragraph (2) of the Act on General Rules for National Taxes; for a nonresident, ceasing without that notice to have a residence in Japan or, if they had none, ceasing to have a permanent establishment in Japan or ending the business described in Article 161, paragraph (1), item (vi).
Defined inArticle 2, paragraph (1), item (xlii)· 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
determinationmachine translation
「決定」
A determination of tax under Article 25 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) fixes the tax base and tax of someone who should have filed a return and did not; in the Articles this definition lists, the word is used in another sense.
Defined inArticle 2, paragraph (1), item (xliv)· applies throughout the law, except in Articles 19, 44-2, 52, 57-4, 151-4, 159, 160 and 228-2
Appropriation
「充当」
Using a refund owed to a taxpayer to pay other national tax they owe instead, under Article 57, paragraph (1) of the Act on General Rules for National Taxes.
Defined inArticle 2, paragraph (1), item (xlvii)· applies throughout the law, except in Articles 190 and 191
interest on refundmachine translation
「還付加算金」
Interest added to a tax refund, as defined in Article 58, paragraph (1) of the Act on General Rules for National Taxes.
Defined inArticle 2, paragraph (1), item (xlviii)· 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)
the Former Actmachine translation
「旧法」
The Act as it stood before the amendment these supplementary provisions deal with.
Short name set inSupplementary Provisions, Article 3, 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.