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Supplementary Provisions

附　則

Supplementary Provisions, Article 1Effective Date

第一条（施行期日）

This Act comes into effect on April 1, 2022; provided, however, that the provisions set forth in the following items come into effect on the dates specified in those items:

この法律は、令和四年四月一日から施行する。ただし、次の各号に掲げる規定は、当該各号に定める日から施行する。

the provisions of : the date of promulgation;

の規定　公布の日

the provisions amending and in , the provisions amending prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), which is to remain in force pursuant to Article 5, paragraph (3) of the Supplementary Provisions of that Act, in , the provisions amending and prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), which are to remain in force pursuant to Article 7, paragraph (2) of the Supplementary Provisions of that Act, in , the provisions amending prior to amendment by the provisions set forth in Article 1, item (v) of the Supplementary Provisions of the Act Partially Amending the Local Tax Act, etc. (Act No. 5 of 2020), which is to remain in force pursuant to Article 13, paragraph (3) of the Supplementary Provisions of that Act, in , and the provisions of the following Article and , Article 7, paragraph (2) and of the Supplementary Provisions: December 31, 2022;

中及びの改正規定、中地方税法等の一部を改正する法律（令和二年法律第五号）附則第五条第三項の規定によりなおその効力を有するものとされた同法附則第一条第五号に掲げる規定による改正前のの改正規定、中地方税法等の一部を改正する法律（令和二年法律第五号）附則第七条第二項の規定によりなおその効力を有するものとされた同法附則第一条第五号に掲げる規定による改正前の及びの改正規定並びに中地方税法等の一部を改正する法律（令和二年法律第五号）附則第十三条第三項の規定によりなおその効力を有するものとされた同法附則第一条第五号に掲げる規定による改正前のの改正規定並びに次条並びに、及びの規定　令和四年十二月三十一日

the provisions amending the heading of and , the heading of and , the heading of and , and the heading of and in , the provisions amending and , and , and , and the provisions of Article 3, paragraphs (1) through (3) and (5) through (7), Article 10, paragraphs (1) through (3) and (5) through (7) and of the Supplementary Provisions (excluding the provisions amending ): January 1, 2023;

中の見出し及び、の見出し及び、の見出し及び並びにの見出し及びの改正規定並びに及び、及び、並びにの改正規定並びに附則第三条第一項から第三項まで及び第五項から第七項まで、第十条第一項から第三項まで及び第五項から第七項まで並びに（の改正規定を除く。）の規定　令和五年一月一日

the provisions of (excluding the amending provisions set forth in the following item and item (x)), , (limited to the provisions amending ) and (limited to the provisions amending ), and the provisions of Article 9 of the Supplementary Provisions: April 1, 2023;

（次号及び第十号に掲げる改正規定を除く。）、、（の改正規定に限る。）及び（の改正規定に限る。）並びに附則第九条の規定　令和五年四月一日

the provisions amending and , , the proviso to , and , and , , the proviso to and and in , the provisions amending and , and , and , and the provisions of and , and of Articles 4, 11, and of the Supplementary Provisions: January 1, 2024;

中及び、、ただし書、及び、及び、、ただし書並びに及びの改正規定並びに及び、及び、並びにの改正規定並びに及び並びに附則第四条、第十一条、及びの規定　令和六年一月一日

the provisions adding one item to in : the date of enforcement of the ;

中に一号を加える改正規定　の施行の日

the provisions amending in (limited to the part replacing "" with "") and the provisions amending (limited to the part replacing "" with ""): the date of enforcement of the provisions set forth in ;

中の改正規定（「」を「」に改める部分に限る。）及びの改正規定（「」を「」に改める部分に限る。）　に掲げる規定の施行の日

the provisions amending in (excluding the part changing to ), and the provisions of Article 13, paragraph (9) and Article 17, paragraph (4) of the Supplementary Provisions: the date of enforcement of the ;

中の改正規定（をとする部分を除く。）並びに附則第十三条第九項及び第十七条第四項の規定　の施行の日

the provisions amending in , and the provisions amending (excluding the part replacing "March 31, 2022" with "March 31, 2024" and the part changing to ), and the provisions of Article 8, paragraphs (2) and (3) and Article 13, paragraphs (10) and (11) of the Supplementary Provisions: the date of enforcement of the ;

中の改正規定及びの改正規定（「令和四年三月三十一日」を「令和六年三月三十一日」に改める部分及びをとする部分を除く。）並びに附則第八条第二項及び第三項並びに第十三条第十項及び第十一項の規定　の施行の日

the provisions amending and and in , the provisions adding one Article after , and the provisions of Article 14 of the Supplementary Provisions: the date of enforcement of the provisions set forth in ;

中及び並びにの改正規定並びにの次に一条を加える改正規定並びに附則第十四条の規定　に掲げる規定の施行の日

the provisions of and Article 15 of the Supplementary Provisions: the date of enforcement of the provisions set forth in .

及び附則第十五条の規定　に掲げる規定の施行の日

Supplementary Provisions, Article 2Transitional Measures Concerning Written Requests for Reassessment

第二条（更正請求書に関する経過措置）

The provisions of Article 20-9-3, paragraph (3) of the Local Tax Act as amended by (hereinafter referred to as the "New Act") apply to the written request for reassessment prescribed in that paragraph relating to corporate prefectural inhabitant tax for business years ending on or after December 31, 2022, corporate enterprise tax for business years ending on or after that date, corporate municipal inhabitant tax for business years ending on or after that date, and business office tax to be imposed on the business of a corporation for business years ending on or after that date and on the business of an individual for the year 2022 and thereafter (excluding a business of an individual abolished before that date) (for local taxes other than these local taxes, the local tax for which the tax liability or special collection obligation arises after that date), and the provisions then in force continue to govern the written request for reassessment prescribed in prior to amendment by (hereinafter referred to as the "Former Act") relating to corporate prefectural inhabitant tax for business years that ended before that date, corporate enterprise tax for business years that ended before that date, corporate municipal inhabitant tax for business years that ended before that date, and business office tax imposed on the business of a corporation for business years that ended before that date, and on the business of an individual for years before 2022 and the business of an individual for 2022 that was abolished before that date (for local taxes other than these local taxes, the local tax for which the tax liability or special collection obligation arose on or before that date).

の規定による改正後の地方税法（以下「新法」という。）第二十条の九の三第三項の規定は、令和四年十二月三十一日以後に終了する事業年度分の法人の道府県民税、同日以後に終了する事業年度に係る法人の事業税、同日以後に終了する事業年度分の法人の市町村民税並びに同日以後に終了する事業年度分の法人の事業及び令和四年以後の年分の個人の事業（同日前に廃止された個人の事業を除く。）に対して課すべき事業所税（これらの地方税以外の地方税については、同日後にその納税義務又は特別徴収義務が成立する当該地方税）に係る同項に規定する更正請求書について適用し、同日前に終了した事業年度分の法人の道府県民税、同日前に終了した事業年度に係る法人の事業税、同日前に終了した事業年度分の法人の市町村民税並びに同日前に終了した事業年度分の法人の事業並びに令和四年前の年分の個人の事業及び令和四年分の個人の事業で同日前に廃止されたものに対して課する事業所税（これらの地方税以外の地方税については、同日以前にその納税義務又は特別徴収義務が成立した当該地方税）に係るの規定による改正前の地方税法（以下「旧法」という。）に規定する更正請求書については、なお従前の例による。

The provisions of Article 72-48-2, paragraph (5) of the New Act apply to the written request for reassessment prescribed in that paragraph relating to corporate enterprise tax for business years ending on or after December 31, 2022, and the provisions then in force continue to govern the written request for reassessment prescribed in of the Former Act relating to corporate enterprise tax for business years that ended before that date.

新法第七十二条の四十八の二第五項の規定は、令和四年十二月三十一日以後に終了する事業年度に係る法人の事業税に係る同項に規定する更正請求書について適用し、同日前に終了した事業年度に係る法人の事業税に係るに規定する更正請求書については、なお従前の例による。

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