Supplementary Provisions, Article 2 — Act on General Rules for National Taxes — japanlaw

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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.

改正後の国税通則法（以下「新法」という。）第二十三条第一項の規定は、改正前の国税通則法（以下「旧法」という。）第二十三条第一項の規定による期限がこの法律の施行後に到来する更正の請求について適用する。

Cited by1

Supplementary Provisions, Article 9, paragraph (1)
Delegation to Cabinet Order
「附則第二条」

Defined terms3

request for reassessment
更正の請求（こうせいのせいきゅう）
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.
第二項
the new Act
新法（しんぽう）
This Act as amended by Act No. 8 of 1970.
第一項
the former Act
旧法（きゅうほう）
This Act as it stood before Act No. 8 of 1970 amended it.
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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