Article 364-2Application for Revision of Fixed Assets Tax Based on Provisionally Calculated Tax, etc.
第三百六十四条の二（仮算定税額に係る固定資産税の修正の申出等）
If it is found that the fixed assets tax amount for the relevant fiscal year relating to the fixed assets referred to in Article 364, paragraph (5) would fall short of an amount equivalent to one-half of the provisionally calculated tax, the person who is to be charged fixed assets tax on those fixed assets under Article 364, paragraph (5) may, within 30 days from the day on which the person received delivery of the tax notice under Article 364, paragraph (7), apply to the mayor of the municipality to revise the fixed assets tax amount to be collected under Article 364, paragraph (5).
An application for revision under the preceding paragraph must be made in writing.
前項の規定による修正の申出は、文書をもつてしなければならない。
The decision of the mayor of the municipality on an application for revision under paragraph (1) must be made within 30 days from the day on which the application was accepted.
第一項の修正の申出に対する市町村長の決定は、その申出を受理した日から三十日以内にしなければならない。
A decision on an application for revision under paragraph (1) must be made in writing and delivered, with reasons attached, to the person who made the application. In this case, if it is found that there are reasonable grounds for the application, the mayor of the municipality must revise the fixed assets tax amount to be collected under Article 364, paragraph (5) on the basis of the estimated fixed assets tax amount for the relevant fiscal year for the fixed assets.
Where documents relating to an application for revision under paragraph (1) are submitted by mail or correspondence delivery, the number of days required for sending is not counted in calculating the period under paragraph (1).
A request for review may not be made against a decision under paragraph (3).
第三項の規定による決定については、審査請求をすることができない。
Read this with the articles around it
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
correspondence deliverymachine translation
「信書便」
Correspondence delivery (信書便) as defined in Article 2, paragraph 2 of the Act on Correspondence Delivery by Private Business Operators, carried out by a general correspondence delivery operator (一般信書便事業者) or specified correspondence delivery operator (特定信書便事業者) under that Act, which this law allows alongside the post for sending notices and documents.
Short name set inArticle 8, paragraph (5)
provisionally calculated taxmachine translation
「仮算定税額」
Where the notice of the value of an asset listed in Article 389, paragraph 1 has not been given by the deadline for the tax notice because no return was filed or for another unavoidable reason, the fixed assets tax (固定資産税) on it calculated provisionally on its previous year's taxable price (multiplied by the rates of Articles 349-3, 349-3-2 or 349-3-4, or replaced by the amount of Articles 349-4 or 349-5, where those apply), of which the municipality may collect up to half in the instalments falling due before the notice is given.
Short name set inArticle 364, paragraph (5)· applies only in this article and in Article 364-2, paragraph (1)
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.