Local Tax Act

A reassessment or determination may not be made on or after the day on which five years have elapsed counting from the day following the statutory payment due date (for local tax imposed from time to time, the day on which it became possible to impose that local tax; the same applies hereinafter in this Article and Article 18, paragraph (1)). The same applies to the period within which a determination of additional charges may be made.

A reassessment relating to a request for reassessment under Article 20-9-3, paragraph (1) that was made within six months before the day on which a reassessment can no longer be made pursuant to the preceding paragraph may, notwithstanding the preceding paragraph, be made until the day on which six months have elapsed from the day on which that request for reassessment was made. The same applies to the period during which a determination of additional charges accompanying that reassessment may be made.

An assessment determination may not be made on or after the day on which three years have elapsed counting from the day following the statutory payment due date.

An assessment determination that reduces the tax base or tax amount of a local tax may, notwithstanding the preceding paragraph, be made until the day on which five years have elapsed counting from the day following the statutory payment due date.

An assessment determination relating to real property acquisition tax, fixed assets tax or city planning tax may not, notwithstanding the preceding two paragraphs, be made on or after the day on which five years have elapsed counting from the day following the statutory payment due date.

A determination of additional charges for failure to file (limited to those to which the provisions of Article 71-14, paragraph (6), Article 71-35, paragraph (7), Article 71-55, paragraph (7), Article 72-46, paragraph (6) (limited to the part relating to item (i)), Article 74-23, paragraph (6), Article 90, paragraph (6), Article 144-47, paragraph (6), Article 278, paragraph (6), Article 328-11, paragraph (6), Article 483, paragraph (6), Article 536, paragraph (6), Article 609, paragraph (6), Article 688, paragraph (6), Article 701-12, paragraph (6), Article 701-61, paragraph (6), Article 721, paragraph (6) or Article 733-18, paragraph (7) apply) that is to be made accompanying the filing of a local tax return relating to filing and payment or filing and payment-in made within three months before the day on which a determination can no longer be made pursuant to paragraph (1) may, notwithstanding paragraph (1), be made until the day on which three months have elapsed from the day on which that return was filed.

A reassessment, determination or assessment determination concerning a local tax for which the whole or part of the tax amount has been evaded, or for which a refund of the whole or part of the tax amount has been received, by deception or other wrongful acts, or a determination of additional charges relating to that local tax, may, notwithstanding the preceding paragraphs, be made until the day on which seven years have elapsed counting from the day following the statutory payment due date.

A reassessment, determination or assessment determination, or a determination of additional charges, that is set forth in one of the following items may, where the day on which the period specified in that item expires falls after the day on which the period during which a reassessment, determination or assessment determination, or a determination of additional charges, may be made pursuant to the preceding Article expires, also be made during the period specified in that item, notwithstanding that Article.

A ruling on a request for review concerning a reassessment, determination or assessment determination (including a decision under Article 59, paragraph (2), Article 72-54, paragraph (5) or Article 321-15, paragraph (2), or a ruling under Article 321-15, paragraph (7)) or a judgment on an action concerning a reassessment, determination or assessment determination (hereinafter in this item referred to as a "determination, etc."): for a reassessment, determination or assessment determination of a local tax (limited to one belonging to the tax category to which the local tax relating to that determination, etc. belongs) whose tax base or tax amount is to change owing to a change to the original disposition by that determination, etc., and that relates to the person who received that determination, etc., or for a determination of additional charges relating to that local tax accompanying that reassessment or determination, six months counting from the day following the day on which that determination, etc. was made;

A reassessment, determination or assessment determination made on the basis of a decision, ruling or judgment relating to a petition under Article 8, paragraph (1) (including where applied mutatis mutandis pursuant to Article 8-4, paragraph (2)) or Article 8-2, paragraph (2) (including where applied mutatis mutandis pursuant to Article 8-3, paragraph (2)): six months counting from the day following the day on which that decision, ruling or judgment was made;

A reassessment or assessment determination (limited to one that reduces the tax base or tax amount of that local tax) made on the ground that, with respect to a local tax, an economic result arising from a void act included among the facts forming the basis for calculating its tax base has been lost owing to the voidness of that act, that a voidable act included among those facts has been rescinded, or on any other ground equivalent to these specified by Cabinet Order, or a determination of additional charges relating to that local tax accompanying that reassessment: three years counting from the day following the day on which that ground arose;

Where Article 20-5, paragraph (2) or Article 20-5-2, paragraph (1) or (2) applies to the deadline by which a request for reassessment under Article 20-9-3, paragraph (1) may be made, a reassessment relating to that request for reassessment or a determination of additional charges accompanying that reassessment: six months counting from the day following the day on which that request for reassessment was made.

A person who received the determination, etc. prescribed in item (i) of the preceding paragraph includes, where that person is a split corporation, etc. (meaning a split corporation prescribed in Article 2, item (xii)-2 of the Corporation Tax Act, a corporation making a capital contribution in kind prescribed in item (xii)-4 of that Article, a corporation making a distribution in kind prescribed in item (xii)-5-2 of that Article, or a corporation that transferred an asset subject to adjustment of gains or losses on transfer prescribed in Article 61-11, paragraph (1) of that Act; the same applies hereinafter in this paragraph) relating to a corporate split, etc. (meaning a split, a capital contribution in kind, a distribution in kind prescribed in Article 2, item (xii)-5-2 of that Act, or the transfer of an asset subject to adjustment of gains or losses on transfer prescribed in Article 61-11, paragraph (1) of that Act to which that paragraph applies; the same applies hereinafter in this paragraph), the successor corporation in a split, etc. relating to that corporate split, etc. (meaning a successor corporation in a split prescribed in Article 2, item (xii)-3 of that Act, a corporation receiving a capital contribution in kind prescribed in item (xii)-5 of that Article, a corporation receiving a distribution in kind prescribed in item (xii)-5-3 of that Article, or a transferee corporation prescribed in Article 61-11, paragraph (2) of that Act; the same applies hereinafter in this paragraph); includes, where that person is a successor corporation in a split, etc. relating to a corporate split, etc., the split corporation, etc. relating to that corporate split, etc.; and includes, where that person is a group tax sharing corporation prescribed in Article 2, item (xii)-7-2 of that Act (hereinafter in this paragraph referred to as a "group tax sharing corporation"), the other group tax sharing corporations.

A reassessment, determination or assessment determination relating to the income levy of prefectural inhabitant tax or municipal inhabitant tax (limited to one imposed on the basis of the tax base of income tax) or the corporation tax levy, to enterprise tax (excluding enterprise tax imposed on revenue as the tax base, enterprise tax imposed on a corporation on which corporation tax is not imposed, and enterprise tax imposed pursuant to Article 72-50, paragraph (2)), or to local consumption tax, that is made in a case set forth in one of the following items may, where the day on which two years have elapsed counting from the day following the day specified in that item falls after the day on which the period during which a reassessment, determination or assessment determination may be made pursuant to the preceding Article or paragraph (1) expires, also be made within two years counting from the day following the day specified in that item, notwithstanding the preceding Article or paragraph (1). The same applies to a reassessment, determination or assessment determination relating to the per capita levy imposed together with that income levy or corporation tax levy, or a determination of additional charges relating to that enterprise tax or local consumption tax.

Where a reassessment (excluding a reassessment prescribed in Article 70, paragraph (2) of the Act on General Rules for National Taxes that is made on or after the day on which five years have elapsed from the deadline specified in paragraph (1), item (i) of that Article) or a determination has been made for income tax, corporation tax or consumption tax: the day on which notice of that reassessment or determination was issued;

Where a return filed after the due date for payment of income tax, corporation tax or consumption tax (including a return submitted pursuant to Article 122, paragraph (1), Article 125, paragraph (2) or Article 127, paragraph (2) of the Income Tax Act in a case where the total amount of income tax prescribed in Article 120, paragraph (1) of that Act exceeds the amount of the dividend credit and there is an amount of foreign tax credit that could not be fully deducted as prescribed in that paragraph, an amount of withholding tax that could not be fully deducted, or an amount of prepaid tax that could not be fully deducted) or an amended return has been submitted: the day of that submission;

Where a decision, ruling or judgment on an appeal or an action concerning income tax, corporation tax or consumption tax (hereinafter in this item referred to as a "determination, etc.") has been made (excluding a case where a reassessment or determination has been made on that income tax, corporation tax or consumption tax on the basis of that determination, etc.): the day on which that determination, etc. was made.