Supplementary Provisions, Article 6Application of Provisions on Requests for Reassessment
第六条（更正の請求に関する規定の適用）
Except as otherwise specially provided, the provisions of the New Act relating to requests for reassessment apply to requests for reassessment relating to local taxes for which the statutory payment due date under Article 20-9-3, paragraph (1) of the New Act (for corporate enterprise tax, the time limit under the provisions of Article 72-33-2, paragraph (1) of the Former Act) arrives on or after the Effective Date, and the provisions then in force continue to govern requests for reassessment relating to local taxes for which that statutory payment due date arrives before that date.
別段の定めがあるものを除き、新法の規定中更正の請求に関する部分は、施行日以後に新法第二十条の九の三第一項の法定納期限（法人の事業税にあつては、旧法第七十二条の三十三の二第一項の規定による期限）が到来する地方税に係る更正の請求について適用し、同日前に当該法定納期限が到来する地方税に係る更正の請求については、なお従前の例による。
The provisions of Articles 53-2 and 321-8-2 of the New Act apply where a national tax office has given the notice of reassessment prescribed in those provisions on or after the Effective Date.
新法第五十三条の二及び第三百二十一条の八の二の規定は、施行日以後に国の税務官署がこれらの規定に規定する更正の通知をした場合について適用する。
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
request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)
national tax officemachine translation
「税務官署」
A national tax office (国の税務官署); the prefectural governor may ask it, with the reasons in writing, to reassess or determine a corporation's corporation tax where the corporation's income seems understated or no return was filed and nothing was done within a year, and may turn to the office supervising it if it does not act within three months without good reason.
Short name set inArticle 72-40, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 16 of 1969.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 16 of 1969, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 16 of 1969 amended it.
Short name set inSupplementary Provisions, Article 5, paragraph (1)