Supplementary Provisions, Article 10 — Act on General Rules for National Taxes — japanlaw

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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.

第七十一条（国税の更正、決定等の期間制限の特例）の規定は、この法律の施行後に法定申告期限又は課税標準申告書の提出期限（これらの期限のない国税については、政令で定める日。以下この条において同じ。）が到来する国税について適用し、この法律の施行前に法定納期限又は課税標準申告書の提出期限に相当する期限又は時が到来した国税につき更正又は決定をすることができる期間については、従前の税法の例による。

Cited by1

Supplementary Provisions, Article 10, paragraph (1)
Transitional Measures for Special Provisions on Time Limits for Reassessment, Determination, etc. of National Tax
“this Article”

Defined terms6

statutory payment due date
法定納期限（ほうていのうきげん）
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.
国税に関する法律の規定により国税を納付すべき期限（次に掲げる国税については、それぞれ次に定める期限又は日）をいう。この場合において、第三十八条第二項（繰上請求）に規定する繰上げに係る期限及び所得税法若しくは相続税法の規定による延納（以下「延納」という。）、第四十七条第一項（納税の猶予の通知等）に規定する納税の猶予又は徴収若しくは滞納処分に関する猶予に係る期限は、当該国税を納付すべき期限に含まれないものとする
八
tax basis return
課税標準申告書（かぜいひょうじゅんしんこくしょ）
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).
第二項
former tax laws
従前の税法（じゅうぜんのぜいほう）
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.
第一項
statutory tax return due date
法定申告期限（ほうていしんこくきげん）
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).
国税に関する法律の規定により納税申告書を提出すべき期限
七
national tax
国税（こくぜい）
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.
国が課する税のうち関税、とん税、特別とん税、森林環境税及び特別法人事業税以外のもの
一
reassessment or determination
更正又は決定（こうせいまたはけってい）
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.
第一項

This version

as amended by Act on the Arrangement of Related Acts upon the Enforcement of the Act Partially Amending the Civil Code, etc. (Act No. 46 of 2026)民法等の一部を改正する法律の施行に伴う関係法律の整備等に関する法律

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