Article 17-6Special Provisions on Time Limits for Reassessment, Determination, etc.
第十七条の六（更正、決定等の期間制限の特例）
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;
更正、決定若しくは賦課決定に係る審査請求についての裁決（第五十九条第二項、第七十二条の五十四第五項若しくは第三百二十一条の十五第二項の規定による決定又は同条第七項の規定による裁決を含む。）又は更正、決定若しくは賦課決定に係る訴えについての判決（以下この号において「裁決等」という。）による原処分の異動に伴つて課税標準又は税額に異動を生ずべき地方税（当該裁決等に係る地方税の属する税目に属するものに限る。）で当該裁決等を受けた者に係るものについての更正、決定若しくは賦課決定又は当該更正若しくは決定に伴う当該地方税に係る加算金の決定 当該裁決等があつた日の翌日から起算して六月間
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.
第二十条の九の三第一項の規定による更正の請求をすることができる期限について第二十条の五第二項又は第二十条の五の二第一項若しくは第二項の規定の適用がある場合における当該更正の請求に係る更正又は当該更正に伴う加算金の決定 当該更正の請求があつた日の翌日から起算して六月間
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.
前項第一号に規定する当該裁決等を受けた者には、当該受けた者が分割等（分割、現物出資、法人税法第二条第十二号の五の二に規定する現物分配又は同法第六十一条の十一第一項の規定の適用を受ける同項に規定する譲渡損益調整資産の譲渡をいう。以下この項において同じ。）に係る分割法人等（同法第二条第十二号の二に規定する分割法人、同条第十二号の四に規定する現物出資法人、同条第十二号の五の二に規定する現物分配法人又は同法第六十一条の十一第一項に規定する譲渡損益調整資産を譲渡した法人をいう。以下この項において同じ。）である場合には当該分割等に係る分割承継法人等（同法第二条第十二号の三に規定する分割承継法人、同条第十二号の五に規定する被現物出資法人、同条第十二号の五の三に規定する被現物分配法人又は同法第六十一条の十一第二項に規定する譲受法人をいう。以下この項において同じ。）を含むものとし、当該受けた者が分割等に係る分割承継法人等である場合には当該分割等に係る分割法人等を含むものとし、当該受けた者が同法第二条第十二号の七の二に規定する通算法人（以下この項において「通算法人」という。）である場合には他の通算法人を含むものとする。
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.
道府県民税若しくは市町村民税の所得割（所得税の課税標準を基準として課するものに限る。）若しくは法人税割、事業税（収入金額を課税標準として課するもの及び法人税が課されない法人に対して課するもの並びに第七十二条の五十第二項の規定により課するものを除く。）又は地方消費税に係る更正、決定又は賦課決定で次の各号に掲げる場合においてするものは、当該各号に定める日の翌日から起算して二年を経過する日が、前条又は第一項の規定により更正、決定又は賦課決定をすることができる期間の満了する日後に到来するときは、前条又は第一項の規定にかかわらず、当該各号に定める日の翌日から起算して二年間においても、することができる。当該所得割若しくは法人税割とあわせて課する均等割に係る更正、決定若しくは賦課決定又は当該事業税若しくは地方消費税に係る加算金の決定についても、また同様とする。
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;
所得税、法人税又は消費税について更正（国税通則法第七十条第二項に規定する更正で同条第一項第一号に定める期限から五年を経過した日以後において行われるものを除く。）又は決定があつた場合 当該更正又は決定の通知が発せられた日
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;
所得税、法人税又は消費税に係る期限後申告書（所得税法第百二十条第一項に規定する所得税の額の合計額が配当控除の額を超えるときで、同項に規定する控除しきれなかつた外国税額控除の額、控除しきれなかつた源泉徴収税額又は控除しきれなかつた予納税額がある場合において同法第百二十二条第一項、第百二十五条第二項又は第百二十七条第二項の規定により提出する申告書を含む。）又は修正申告書の提出があつた場合 当該提出があつた日
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.
所得税、法人税又は消費税に係る不服申立て又は訴えについての決定、裁決又は判決（以下この号において「裁決等」という。）があつた場合（当該裁決等に基づいて当該所得税、法人税又は消費税について更正又は決定があつた場合を除く。） 当該裁決等があつた日
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
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
determination, etc.machine translation
「裁決等」
A ruling (裁決) on a request for review (審査請求) of a reassessment, determination or assessment (including the decisions under Article 59, paragraph 2, Article 72-54, paragraph 5 or Article 321-15, paragraph 2 and the ruling under Article 321-15, paragraph 7), or a judgment in a lawsuit about one.
Short name set inArticle 17-6, paragraph (1), item (i)· applies only in this item
successor corporation in a split, etc.machine translation
「分割承継法人等」
In Article 17-6, paragraph 2, the corporation on the receiving side of a corporate split, etc. (分割等): a successor corporation in a company split (分割承継法人), a corporation receiving an in-kind contribution (被現物出資法人) or an in-kind distribution (被現物分配法人), or a transferee (譲受法人) of an asset whose gain or loss on transfer is adjusted under Article 61-11 of the Corporation Tax Act, each as that Act defines it.
Defined inArticle 17-6, paragraph (2)· applies only in this paragraph
split corporation, etc.machine translation
「分割法人等」
In Article 17-6, paragraph 2, the corporation on the giving side of a corporate split, etc. (分割等): a splitting corporation (分割法人), a corporation making an in-kind contribution (現物出資法人) or an in-kind distribution (現物分配法人), each as the Corporation Tax Act defines it, or a corporation that transferred an asset whose gain or loss on transfer is adjusted under Article 61-11, paragraph 1 of that Act.
Defined inArticle 17-6, paragraph (2)· applies only in this paragraph
corporate split, etc.machine translation
「分割等」
A company split (分割), an in-kind contribution (現物出資), an in-kind distribution (現物分配) as defined in Article 2, item 12-5-2 of the Corporation Tax Act, or a transfer of an asset whose gain or loss on transfer is adjusted under Article 61-11, paragraph 1 of that Act, so that the special time limits of Article 17-6, paragraph 1 reach the corporations on both sides.
Defined inArticle 17-6, paragraph (2)· applies only in this paragraph
group tax sharing corporationmachine translation
「通算法人」
A group tax sharing corporation as defined in Article 2, item (xii)-7-2 of the Corporation Tax Act: a parent corporation (通算親法人), or a domestic corporation wholly controlled by it (通算子法人), that has the approval of the Commissioner of the National Tax Agency (国税庁長官) under Article 64-9, paragraph (1) of that Act to be taxed under the group tax sharing rules.
Short name set inArticle 17-6, paragraph (2)· applies only in this paragraph
determination, etc.machine translation
「裁決等」
A decision, ruling or judgment on an appeal (不服申立て) or lawsuit about income tax, corporation tax or consumption tax.
Short name set inArticle 17-6, paragraph (3), item (iii)· applies only in this item
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.
rescission
取消し
Undoing a legal act, such as an offer or acceptance of a contract (意思表示, a manifestation of intention), that the law says may be rescinded: for example one made through an important mistake, though a mistake about the circumstances behind the act only if it had been made clear that they were its basis, and as a rule not where the person was grossly careless (Civil Code, Article 95), or one made under fraud or duress, though fraud by a third party only if the other party knew of it or could have known (Article 96), or one a minor made without the consent of their legal representative (Article 5, paragraph (2)). Once rescinded, the act is treated as void from the start (Article 121). Only the person who made it, their representative or successor, or someone whose consent it needed may rescind it (Article 120). The right is lost if not used within five years from when the act could be confirmed — once the mistake, fraud or other cause has ended and the person knows they can rescind (Article 124) — or twenty years from the act (Article 126). It is lost sooner if the person confirms the act, and once it could be confirmed, performing it or demanding performance without reserving objections counts as confirming it (Articles 122 and 125). The Consumer Contract Act adds grounds of its own, such as a business telling the consumer something untrue about an important matter when soliciting the contract, where the consumer believed it and made the contract because of it (Article 4, paragraph (1), item (i)), and gives most of them a shorter time: one year from when the act could be confirmed, and five years from the contract (Article 7, paragraph (1)).
Written by AI using Civil Code, Arts. 5, 95, 96, 120, 121, 122, 124, 125, 126 and Consumer Contract Act, Arts. 4, 7 as a reference.
void
無効
Having no legal effect from the start. A void act does not take effect even if the parties later confirm it; confirming it knowing it is void counts as making a new act (Civil Code, Article 119). An act against public order or good morals is void (Article 90). Some Acts that protect one side make void a term that takes that protection away: a term of a land lease that is worse for the tenant than the Act on Land and Building Leases' rules on how long the lease lasts and how it is renewed (Article 9), a clause of a consumer contract that frees a business from all liability for damage its failure to perform causes the consumer (Consumer Contract Act, Article 8, paragraph (1), item (i)), or the part of a labor contract that falls short of the Labor Standards Act's standards, which the Act's standard replaces (Labor Standards Act, Article 13).
Written by AI using Civil Code, Arts. 90, 119, Act on Land and Building Leases, Art. 9, Consumer Contract Act, Art. 8 and Labor Standards Act, Art. 13 as a reference.