Local Tax Act

A request for review of a disposition set forth in one of the following items concerning local government levies is governed by the provisions of the Administrative Complaint Review Act (Act No. 68 of 2014), except as otherwise specially provided in this Subsection and other provisions of this Act.

A reassessment or determination (excluding those set forth in item (v)) or an assessment determination;

A demand or delinquent tax collection procedure;

A revision or determination of the number of workers serving as the basis for apportionment under Article 58, paragraph (1), (2), (3) or (5) or Article 321-14, paragraph (1), (2), (3) or (5);

A decision or ruling on the number of workers serving as the basis for apportionment under Article 59, paragraph (2) or Article 321-15, paragraph (2) or (7);

A reassessment or determination of the total amount of the tax base under Article 72-48-2, paragraph (1), or a revision or determination of the apportionment basis under paragraph (3) of that Article;

A determination of the total amount of income to be treated as the tax base under Article 72-54, paragraph (1), or a determination of income to be treated as the tax base under the first sentence of paragraph (3) of that Article;

A decision on income to be treated as the tax base under Article 72-54, paragraph (5);

A determination of the price, etc. or an allocation under Article 389, paragraph (1), Article 417, paragraph (2), or Article 743, paragraph (1) or (2), or a revision thereof;

In addition to what is set forth in the preceding items, a disposition concerning the assessment and collection or refund of local government levies that is specified by Order of the Ministry of Internal Affairs and Communications.

With regard to a request for review, a disposition made by a tax collection official belonging to a branch office, regional office, office of a ward of a city, office of an administratively consolidated ward of a city, or office concerned with tax affairs prescribed in Article 3-2 is deemed to be a disposition made by the head of the branch office, etc. to which that official belongs, and a disposition made by any other tax collection official is deemed to be a disposition made by the head of the local government to which that official belongs.

A request for review of a delinquent tax collection procedure made on the ground that there is a defect in a disposition set forth in one of the following items (including, for the disposition set forth in item (i), non-arrival of the notice relating to it) may not be filed after the day or deadline prescribed in that item.

Demand: the day on which three months have elapsed counting from the day following the day on which notice of the seizure was received (where there is no such notice, the day on which the person learned that the seizure had been carried out);

Seizure of real property, etc. (meaning real property, etc. prescribed in Article 104-2, paragraph (1) of the National Tax Collection Act; the same applies in the following item): the public sale date, etc. (meaning the public sale date, etc. prescribed in Article 111 of that Act);

Dispositions from the public notice concerning real property, etc. (meaning the public notice set forth in Article 171, paragraph (1), item (iii) of the National Tax Collection Act) up to the decision of sale: the deadline for payment of the purchase price of the realized property;

Distribution of proceeds of realization, etc.: the date of delivery of the proceeds of realization, etc.

In a request for review of a reassessment, determination or assessment determination made on the basis of a disposition set forth in Article 19, items (iii) through (viii), a complaint about a disposition set forth in items (iii) through (viii) of that Article may not be made a ground of complaint about that reassessment, determination or assessment determination.

Where a request for review has been made of a disposition set forth in Article 19, items (iii) through (viii), the person with authority to make the ruling on that request for review must notify the head of the local government concerned that a request for review has been made and other necessary matters. In this case, the person may substitute for that notice the publication in the Official Gazette of the fact that a request for review has been made and other necessary matters.

The provisions of the preceding paragraph apply mutatis mutandis where the person with authority to make the ruling on a request for review prescribed in that paragraph has made the ruling on that request for review.

A request for review does not prevent the continuation of the assessment or collection of the local government levies relating to the disposition that is its object; provided, however, that realization, through delinquent tax collection procedures (including dispositions carried out in accordance with the rules thereof; the same applies in the following paragraph), of property seized for the collection of those local government levies (including specified participatorily seized real property prescribed in Article 89-2, paragraph (4) of the National Tax Collection Act) may not be carried out until the ruling on that request for review is made, except where there is a risk that the value of the property will decrease significantly, or where there is a separate application from the person who made the request for review.

Where a person who has made a request for review has provided security set forth in the items of Article 16, paragraph (1) and requested, with respect to the local government levies relating to the disposition that is the object of the request for review, that no seizure be made through delinquent tax collection procedures or that a seizure already made through delinquent tax collection procedures be released, the head of the local government who has authority to collect those local government levies may, if the head finds it appropriate, refrain from making the seizure or release the seizure.

The provisions of Article 11, Article 16, paragraphs (3) and (4), and Article 16-5, paragraphs (1) and (2) apply mutatis mutandis to the security under the preceding paragraph.

Where a third party who has received an order for delivery in accordance with the rules of Article 58, paragraph (2) of the National Tax Collection Act has made a request for review of that order on the ground that the property relating to the order does not belong to the person delinquent in payment, the property may not be removed while that request for review is pending.

Where a request for review of a delinquent tax collection procedure has been made on the ground that there is a defect in a disposition set forth in Article 19-4, item (iii), and the disposition is unlawful but falls under any of the following cases, the head of the local government may dismiss the request for review.

Where a disposition that is to follow the disposition relating to the request for review (hereinafter in this item referred to as a "subsequent disposition") has already been carried out, and the unlawfulness of the disposition relating to the request for review is minor and it is found inappropriate to let it affect the subsequent disposition;

Where the property realized is being used for public purposes, or in other cases where rescinding the disposition relating to the request for review would cause significant harm to the public interest, and it is found that rescinding that disposition would still not be consistent with the public welfare even taking into consideration the extent of the damage suffered by the person who made the request for review, the extent and method of compensation for that damage, and all other circumstances.

A ruling dismissing a request for review under the provisions of the preceding paragraph must expressly state that the disposition is unlawful and the reasons for dismissing the request for review.

The provisions of paragraph (1) do not preclude a claim for damages against a local government.

Litigation concerning a disposition prescribed in Article 19 is governed by the provisions of the Administrative Case Litigation Act (Act No. 139 of 1962) and other laws concerning general administrative case litigation, except as otherwise specially provided in this Subsection and other provisions of this Act.

An action for rescission of a disposition prescribed in Article 19 may not be filed unless the ruling on the request for review of that disposition has been made.

The provisions of Article 19-4 apply mutatis mutandis to the filing of an action under Article 8, paragraph (2), item (ii) or (iii) of the Administrative Case Litigation Act.

In an action for rescission of a disposition prescribed in Article 3, paragraph (2) of the Administrative Case Litigation Act relating to a disposition set forth in Article 19, item (i), (iii), (v) or (vi), or to a determination of additional charges, when the person who filed the action intends to assert, with regard to the existence of necessary expenses or the amount of deductible expenses or any other similar fact favorable to themselves, that it differs from the facts on which the disposition was based, that person must, without delay on or after the day on which the local government as the opposing party asserted the facts on which the disposition was based, specifically assert the differing facts and at the same time file a motion for evidence to prove those facts. However, this does not apply where the person who filed the action proves that they were unable to make that assertion or motion for evidence without delay for reasons not attributable to them.

An assertion or motion for evidence made by the person who filed the action referred to in the preceding paragraph in violation of that paragraph is deemed, for the purpose of applying Article 157, paragraph (1) of the Code of Civil Procedure (Act No. 109 of 1996), to be a means of attack or defense submitted after the time prescribed in that paragraph.