Supplementary Provisions, Article 12Requests for Reassessment by Persons Who Became Absent from Japan before the Effective Date
第十二条（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 127 (Filing a Tax Return in the Case of Absence From Japan Partway Through the Year) (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Former Act) of the Former Act for income tax for 1966, or who, before that date, received a determination under Article 25 (Determination) of the Act on General Rules for National Taxes (Act No. 66 of 1962) 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 under Article 24 (Reassessment) or Article 26 (Re-reassessment) of that Act was made with respect to those particulars 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, 1966 with respect to the particulars that come to change.
施行日前に昭和四十一年分の所得税につき旧法第百二十七条（年の中途で出国をする場合の確定申告）（旧法第百六十六条（非居住者に対する準用）において準用する場合を含む。）の規定による申告書を提出した者及び同日前に同年分の所得税につき国税通則法（昭和三十七年法律第六十六号）第二十五条（決定）の規定による決定を受けた者は、当該申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に同法第二十四条（更正）又は第二十六条（再更正）の規定による更正があつた場合には、当該更正後の事項）につき新法の規定の適用により異動を生ずることとなつたときは、その異動を生ずることとなつた事項について、昭和四十一年六月三十日までに、税務署長に対し、国税通則法第二十三条第一項（更正の請求）の規定による更正の請求をすることができる。
Where a Reassessment under Article 24 or Article 26 of the Act on General Rules for National Taxes is made based on a request for Reassessment under the preceding paragraph, when the interest on refund prescribed in Article 58, paragraph (1) (Interest on Refunds) of the Act on General Rules for National Taxes 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 that paragraph 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 under Article 57, paragraph (1) (Appropriation) of that Act (hereinafter referred to as 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).
前項の更正の請求に基づく国税通則法第二十四条又は第二十六条の規定による更正があつた場合において、新法第百五十九条第二項（更正又は決定による源泉徴収税額等の還付）（新法第百六十八条（非居住者に対する準用）において準用する場合を含む。）の規定による還付金について国税通則法第五十八条第一項（還付加算金）に規定する還付加算金を計算するときは、その計算の基礎となる同項の期間は、施行日からその還付のための支払決定をする日又はその還付金につき同法第五十七条第一項（充当）の規定による充当（以下「充当」という。）をする日（同日前に充当をするのに適することとなつた日がある場合には、その適することとなつた日）までの期間とする。
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」
This Act as amended by Act No. 31 of 1966.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 31 of 1966, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 31 of 1966 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1), item (i)
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.
Short name set inSupplementary Provisions, Article 12, paragraph (2)
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.