Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of April 1, 1962; provided, however, that the provisions of Chapter VIII (Appeal Review and Litigation) come into effect as of October 1, 1962.
この法律は、昭和三十七年四月一日から施行する。ただし、第八章（不服審査及び訴訟）の規定は、昭和三十七年十月一日から施行する。
Supplementary Provisions, Article 2Effect of Dispositions or Procedures under the Former Tax Laws
第二条（従前の税法に基づく処分又は手続の効力）
Any reassessment, notice, demand, collection grace period, acceptance of security, or filing of a return, application, request, certification, consignment of payment or other disposition or procedure carried out before the enforcement of this Act pursuant to the provisions of the national tax laws in force before the enforcement of this Act (hereinafter referred to as the "Former Tax Laws") or the provisions of orders based on them or for their implementation, for which this Act has corresponding provisions, is deemed to be the corresponding disposition or procedure carried out under the corresponding provisions of this Act, except as otherwise provided in these Supplementary Provisions or in other national tax laws.
この法律の施行前に、この法律の施行前の国税に関する法律（以下「従前の税法」という。）の規定又はこれに基づき若しくはこれを実施するための命令の規定によつてした更正、告知、督促、徴収猶予、担保の徴取又は申告、申請、請求、証明、納付委託その他の処分又は手続で、この法律に相当規定があるものは、この附則又は他の国税に関する法律に別段の定めがあるものを除き、この法律の相当の規定によつてした相当の処分又は手続とみなす。
Supplementary Provisions, Article 3Transitional Measures for Payment of Penalty Tax on National Tax Using the Self-Assessment System
第三条（申告納税方式による国税の加算税の納付に関する経過措置）
The provisions of Article 35, paragraph (3) (Payment of Penalty Tax) apply to cases where a written notice of assessment and determination has been issued after the enforcement of this Act.
Supplementary Provisions, Article 4Transitional Measures for Advance Preservative Seizure
第四条（繰上保全差押に関する経過措置）
The provisions of Article 38, paragraphs (3) and (4) (Advance Preservative Seizure) apply to national tax for which the tax liability is established after the enforcement of this Act.
Supplementary Provisions, Article 5Transitional Measures for Interest on Refund
第五条（還付加算金に関する経過措置）
The provisions of Article 58 (Interest on Refund) apply to the amount to be added to a refund, etc. for which a decision to pay is made or which is appropriated after the enforcement of this Act; provided, however, that the calculation of all or part of the amount to be added that corresponds to the period before the enforcement of this Act is governed by the Former Tax Laws.
Supplementary Provisions, Article 6Transitional Measures for Delinquent Tax
第六条（延滞税に関する経過措置）
The provisions of Chapter VI, Section 1 (Delinquent Tax) apply to national tax paid after the enforcement of this Act, except as otherwise provided in this Article or in other Acts. In this case, the portion of delinquent tax corresponding to the period before the enforcement of this Act need not be paid.
第六章第一節（延滞税）の規定は、この条又は他の法律に別段の定めがあるものを除き、この法律の施行後に納付する国税について適用する。この場合において、この法律の施行前の期間に対応する部分の延滞税は、納付することを要しない。
In the case where the provisions of the first sentence of the preceding paragraph are applied, if, with regard to the national tax on which the payment of delinquent tax is based, a letter of demand has been issued before the enforcement of this Act pursuant to the provisions of the Former Tax Laws, the amount of delinquent tax payable on that national tax is to be the total of the amounts listed in the following items:
the amount calculated with respect to that national tax, according to the period after the enforcement of this Act, in accordance with the calculation of the amount of interest tax payable under the provisions of the Former Tax Laws (the provisions of the Former Tax Laws concerning the simplified interest tax table are not to be applied, and the rate used in calculating that amount is to be two sen per day for every 100 yen of the amount of national tax that forms the basis of the calculation); and
the amount calculated with respect to that national tax, according to the period after the enforcement of this Act (if the day following the day on which 10 days have elapsed counting from the day on which the letter of demand was issued falls after the enforcement of this Act, the period on and after that day), in accordance with the calculation of the amount of delinquency additional tax to be collected under the provisions of the Former Tax Laws (the provisions of the Former Tax Laws concerning the simplified delinquency additional tax table are not to be applied, and the rate used in calculating that amount is to be two sen per day for every 100 yen of the amount of national tax that forms the basis of the calculation).
In calculating the amount listed in item (ii) of the preceding paragraph, if the amount calculated pursuant to the provisions of that item exceeds the amount obtained by deducting the amount of delinquency additional tax to be collected pursuant to the provisions of the following Article from the amount calculated by multiplying the amount of tax in delinquency as of the day on which 10 days have elapsed counting from the day on which the letter of demand referred to in that item was issued by 5%, the excess amount is to be deducted.
With regard to delinquent tax under the provisions of the preceding three paragraphs, a demand or delinquent tax collection procedure carried out pursuant to the provisions of the Former Tax Laws with respect to the amount of interest tax or the amount of delinquency additional tax pertaining to the national tax on which the payment of that delinquent tax was based is deemed to be a demand or delinquent tax collection procedure for that delinquent tax.
Supplementary Provisions, Article 7Transitional Measures for the Amount of Interest Tax and the Amount of Delinquency Additional Tax
第七条（利子税額及び延滞加算税額に関する経過措置）
The amount of interest tax and the amount of delinquency additional tax that was to be paid or collected pursuant to the provisions of the Former Tax Laws with respect to national tax imposed or to be imposed before the enforcement of this Act (with regard to the amount of delinquency additional tax, limited to that pertaining to national tax for which a demand has been made pursuant to the provisions of the Former Tax Laws before the enforcement of this Act) are governed by the Former Tax Laws; provided, however, that the period used in calculating these amounts is to end on the day preceding the date of enforcement of this Act.
In the case referred to in the preceding paragraph, with regard to the amount of interest tax referred to in that paragraph that becomes payable through a reassessment or determination after the enforcement of this Act, instead of a notice of tax payment under the Former Tax Laws, a statement that the amount is to be paid together with the amount of national tax that formed the basis of its calculation is to be entered in the written notice of reassessment or the written notice of determination.
Supplementary Provisions, Article 8Transitional Measures for Collection of the Amount of Interest Tax, etc.
第八条（利子税額等の徴収に関する経過措置）
The amount of interest tax and the amount of delinquency additional tax to be paid or collected pursuant to the provisions of the preceding Article are deemed to be the amount of delinquent tax for the purpose of applying the provisions of the laws concerning the collection of national taxes.
Supplementary Provisions, Article 9Transitional Measures for Penalty Tax
第九条（加算税に関する経過措置）
The provisions of Chapter VI, Section 2 (Penalty Tax) apply to national tax for which the statutory tax return due date (for penalty tax for non-payment, the statutory payment due date, and for national tax that has neither of these due dates, the day specified by Cabinet Order; the same applies hereinafter in this Article) arrives after the enforcement of this Act, and the imposition of the amount of penalty tax for understatement, the amount of penalty tax for failure to file, the amount of light penalty tax, the amount of withholding penalty tax and the amount of heavy penalty tax pertaining to national tax for which the statutory tax return due date arrived before the enforcement of this Act is governed by the Former Tax Laws.
The amount of penalty tax for understatement, the amount of penalty tax for failure to file, the amount of light penalty tax, the amount of withholding penalty tax and the amount of heavy penalty tax to be collected pursuant to the provisions of the preceding paragraph are deemed to be penalty tax prescribed in Chapter VI, Section 2 for the purpose of applying the provisions of the laws concerning the collection of national taxes.
Supplementary Provisions, Article 10Transitional Measures for Special Provisions on Time Limits for Reassessment, Determination, etc. of National Tax
第十条（国税の更正、決定等の期間制限の特例に関する経過措置）
The provisions of Article 71 (Special Provisions on Time Limits for Determination and Reassessment of National Tax) apply to national tax for which the statutory tax return due date or the due date for filing a tax basis return (for national tax that has neither of these due dates, the day specified by Cabinet Order; the same applies hereinafter in this Article) arrives after the enforcement of this Act, and the period during which a reassessment or determination may be made with respect to national tax for which a due date or time corresponding to the statutory payment due date or the due date for filing a tax basis return arrived before the enforcement of this Act is governed by the Former Tax Laws.
Supplementary Provisions, Article 11Transitional Measures for Appeals
第十一条（不服申立てに関する経過措置）
Requests for reinvestigation, requests for review and lawsuits prescribed in the Former Tax Laws are governed by the Former Tax Laws until the day preceding the day prescribed in the proviso to Article 1 of the Supplementary Provisions (Special Provisions on the Effective Date).
Requests for reinvestigation or requests for review made before the day prescribed in the proviso to Article 1 of the Supplementary Provisions (including requests for review pertaining to a request for reinvestigation made before that day) continue to be governed by the Former Tax Laws even after that day.
No appeal under this Act or the Administrative Complaint Review Act may be entered against a determination made by the Commissioner of the National Tax Agency, a regional commissioner, a district director or the director-general of a customs house before the day prescribed in the proviso to Article 1 of the Supplementary Provisions with respect to a request for reinvestigation or a request for review. The same applies to a determination made after the enforcement of this Act pursuant to the provisions of the preceding paragraph.
Supplementary Provisions, Article 12Transitional Measures for Calculation of Fractions of the Finalized Amount of National Tax
第十二条（国税の確定金額の端数計算に関する経過措置）
The provisions of Article 91 (Calculation of Fractions of the Finalized Amount of National Tax, etc.) apply to the finalized amount of national tax calculated after the enforcement of this Act (excluding the amount of delinquent tax calculated pursuant to the provisions of Article 6, paragraph (2) of the Supplementary Provisions), and the finalized amount of national tax calculated before the enforcement of this Act is as calculated pursuant to the provisions of the Former Tax Laws.
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
statutory tax return due date
「法定申告期限」
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
statutory payment due datemachine translation
「法定納期限」
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
tax liabilitymachine translation
「納税義務」
The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.
Short name set inArticle 15, paragraph (1)
reassessment or determinationmachine translation
「更正又は決定」
A reassessment (更正) or determination (決定) under Articles 24 to 26 — the tax office director correcting a filed return, or fixing the tax of someone who should have filed but did not — which is made by serving a written notice of reassessment or determination.
Short name set inArticle 28, paragraph (1)
tax basis returnmachine translation
「課税標準申告書」
The return stating the tax basis that a taxpayer of a national tax assessed by the tax office (賦課課税方式) must file with the tax office by its deadline under Article 31, paragraph (1).
Short name set inArticle 31, paragraph (2)
refund, etc.machine translation
「還付金等」
A refund (還付金) or an overpayment or mistaken payment of national tax (過誤納金), which the tax authority must pay back in money without delay.
Short name set inArticle 56, paragraph (1)
interest on refund
「還付加算金」
Interest the tax authority adds when it refunds a refund, etc. (還付金等) or applies it to other tax, at 7.3% a year from the day after a date set by Article 58 until the refund is decided or applied (or for the period another tax law sets).
Short name set inArticle 58, paragraph (1)
penalty tax
「加算税」
The four penalty taxes charged on top of a tax — for understatement (過少申告加算税), for failure to file (無申告加算税), for non-payment (不納付加算税), and the heavy penalty tax (重加算税) — each of which counts as a national tax of the same tax item as the tax it is calculated on.
Short name set inArticle 69, paragraph (1)
appealmachine translation
「不服申立て」
An appeal against a disposition made under the national tax laws, by a request for reinvestigation (再調査の請求) or a request for review (審査請求) under Article 75; the term does not carry this meaning in Article 80, paragraph (3), which sends appeals on liquor licensing to the Administrative Complaint Review Act instead.
Short name set inArticle 76, paragraph (1), item (i)
Former Tax Lawsmachine translation
「従前の税法」
The national tax laws as they stood before this Act came into effect on 1 April 1962; things done under them for which this Act has an equivalent provision are treated as done under this Act.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.
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.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner 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)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.