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.
前項の規定により更正をすることができないこととなる日前六月以内にされた第二十条の九の三第一項の規定による更正の請求に係る更正は、前項の規定にかかわらず、当該更正の請求があつた日から六月を経過する日まで、することができる。当該更正に伴う加算金の決定をすることができる期間についても、同様とする。
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.
賦課決定は、法定納期限の翌日から起算して三年を経過した日以後においては、することができない。
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.
第一項の規定により決定をすることができないこととなる日前三月以内にされた申告納付又は申告納入に係る地方税の申告書の提出に伴つて行われることとなる不申告加算金（第七十一条の十四第六項、第七十一条の三十五第七項、第七十一条の五十五第七項、第七十二条の四十六第六項（第一号に係る部分に限る。）、第七十四条の二十三第六項、第九十条第六項、第百四十四条の四十七第六項、第二百七十八条第六項、第三百二十八条の十一第六項、第四百八十三条第六項、第五百三十六条第六項、第六百九条第六項、第六百八十八条第六項、第七百一条の十二第六項、第七百一条の六十一第六項、第七百二十一条第六項又は第七百三十三条の十八第七項の規定の適用があるものに限る。）についてする決定は、第一項の規定にかかわらず、当該申告書の提出があつた日から三月を経過する日まで、することができる。
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.
Read this with the articles around it
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
filing and paymentmachine translation
「申告納付」
A way of collecting a local tax in which the taxpayer declares the tax base and the amount of tax due and pays the tax so declared.
Defined inArticle 1, paragraph (1), item (viii)· applies throughout the law
filing and payment-inmachine translation
「申告納入」
A way of collecting a local tax in which the special collection agent (特別徴収義務者) declares the tax base and the amount of the tax it is to collect and pays the tax so declared in to the local government.
Defined inArticle 1, paragraph (1), item (xi)· applies throughout the law
additional chargemachine translation
「加算金」
In Chapter 1, any of the three penalties added to a local tax: the additional charge for understatement (過少申告加算金), the additional charge for failure to file (不申告加算金) and the substantial additional charge (重加算金).
Short name set inArticle 17-4, paragraph (1), item (i)· applies only in this chapter
assessment determinationmachine translation
「賦課決定」
A decision fixing the amount of a local tax collected by ordinary collection (普通徴収), including one fixing the amount of an individual's prefectural or municipal inhabitant tax (道府県民税, 市町村民税) or national health insurance tax (国民健康保険税) to be collected by special collection (特別徴収).
Defined inArticle 17-4, paragraph (1), item (i)· applies only in this chapter