Supplementary Provisions, Article 2Transitional Measures for Requests for Reassessment
第二条（更正の請求に関する経過措置）
The provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes as amended (hereinafter referred to as "the New Act") apply to a request for reassessment for which the time limit under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment (hereinafter referred to as "the Former Act") arrives after the enforcement of this Act.
request for reassessmentmachine translation
「更正の請求」
A request to the tax office director (税務署長) to reassess (更正) the tax base or tax amount in a tax return, made under Article 23, paragraph (1) — within five years of the statutory tax return due date (ten years in one case for corporation tax) where the return overstated the tax or understated a loss or refund — or, on the grounds in paragraph (2), such as a court judgment or another person's reassessment showing the figures were wrong, within two months of that event, when a person whose tax was fixed by a determination (決定) may also make it.
Short name set inArticle 23, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Act No. 8 of 1970.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 8 of 1970 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)