Supplementary Provisions, Article 9-11Special Provisions on Appeals, etc. Concerning Dispositions Relating to the Transfer Levy
第九条の十一（譲渡割に係る処分に関する不服審査等の特例）
A disposition concerning the transfer levy for which the district director carries out assessment and collection, together with consumption tax, in accordance with the rules for the assessment and collection of consumption tax pursuant to Article 9-4, paragraph (1) of the Supplementary Provisions is, with respect to appeals and litigation, deemed to be a disposition based on the laws relating to national taxes, and Chapter VIII of the Act on General Rules for National Taxes applies. In this case, in Article 85, paragraph (1) of that Act, "consumption tax" is deemed to be replaced with "consumption tax, the transfer levy of local consumption tax"; in Article 86, paragraph (1) of that Act, "consumption tax" with "consumption tax, the transfer levy of local consumption tax" and "the national tax to which the disposition pertains" with "the national tax or the transfer levy of local consumption tax to which the disposition pertains"; in Article 105, paragraph (2) of that Act, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; in paragraph (3) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; in paragraph (4) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition" and "that national tax" with "that national tax or the transfer levy of local consumption tax"; in paragraph (5) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition"; and in paragraph (6) of that Article, "the national tax connected with the disposition" with "the national tax or the transfer levy of local consumption tax connected with the disposition".
附則第九条の四第一項の規定により税務署長が消費税の賦課徴収の例により消費税と併せて賦課徴収を行う譲渡割に関する処分は、不服申立て及び訴訟については、国税に関する法律に基づく処分とみなして、国税通則法第八章の規定を適用する。この場合において、同法第八十五条第一項中「消費税」とあるのは「消費税、地方消費税の譲渡割」と、同法第八十六条第一項中「消費税」とあるのは「消費税、地方消費税の譲渡割」と、「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、同法第百五条第二項中「処分に係る国税」とあるのは「処分に係る国税若しくは地方消費税の譲渡割」と、同条第三項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、同条第四項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、「当該国税」とあるのは「当該国税若しくは地方消費税の譲渡割」と、同条第五項中「処分に係る国税」とあるのは「処分に係る国税又は地方消費税の譲渡割」と、同条第六項中「処分に係る国税」とあるのは「処分に係る国税若しくは地方消費税の譲渡割」とする。
Where an appeal has been filed concerning a reassessment or determination, etc. relating to the transfer levy or consumption tax of a disposition deemed under the preceding paragraph to be a disposition based on the laws relating to national taxes, and there is a reassessment or determination, etc. made concerning other consumption tax or transfer levy for which the person liable for tax and the taxable period are the same as those of that transfer levy or consumption tax, then, for the application of Article 90, paragraph (1) or (2), Article 104, paragraph (2) or Article 115, paragraph (1), item (ii) of the Act on General Rules for National Taxes, the reassessment or determination, etc. made concerning that other consumption tax or transfer levy is deemed to be another reassessment or determination, etc. made concerning the tax base, etc. or tax amount, etc. prescribed in Article 19, paragraph (1) of that Act of that transfer levy or consumption tax.
前項の規定により国税に関する法律に基づく処分とみなされた処分に係る譲渡割又は消費税に係る更正決定等について不服申立てがされている場合において、当該譲渡割又は消費税と納税義務者及び課税期間が同一である他の消費税又は譲渡割についてされた更正決定等があるときは、国税通則法第九十条第一項若しくは第二項、第百四条第二項又は第百十五条第一項第二号の規定の適用については、当該他の消費税又は譲渡割についてされた更正決定等は、当該譲渡割又は消費税の同法第十九条第一項に規定する課税標準等又は税額等についてされた他の更正決定等とみなす。
reassessment or determination, etc.machine translation
「更正決定等」
In Article 9-4, paragraph 1 and Article 9-11, paragraph 2 of the supplementary provisions (附則), a reassessment (更正), a determination (決定) under Article 25 of the Act on General Rules for National Taxes or an assessment and determination (賦課決定), as Article 58, paragraph 1, item 1(a) of that Act defines the term, here as made for the transfer levy (譲渡割) that the State assesses and collects together with consumption tax (消費税).
Short name set inSupplementary Provisions, Article 9-4, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 9-11, paragraph (2)
taxable periodmachine translation
「課税期間」
A taxable period (課税期間) as defined in Article 19 of the Consumption Tax Act: as a rule, the calendar year for an individual business operator and the business year for a corporation.
Defined inSupplementary Provisions, Article 9-10, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 9-11, paragraph (2)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.