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, 1984.
この法律は、昭和五十九年四月一日から施行する。
Supplementary Provisions, Article 12Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第十二条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 37, paragraph (2) (Demand for Payment), Article 52, paragraph (3) (Disposition of Security), Article 60, paragraph (2) (Delinquent Tax), and Article 63, paragraphs (1) and (5) (Exemption from Delinquent Tax in Cases of a Tax Payment Grace Period, etc.) of the Act on General Rules for National Taxes as amended by the provisions of Article 3 (hereinafter referred to as "the New Act on General Rules for National Taxes" in this Article) apply to national tax whose due date for payment as prescribed in Article 60, paragraph (2) of the New Act on General Rules for National Taxes (including the due date advanced as prescribed in Article 38, paragraph (2) (Advance Demand) of the New Act on General Rules for National Taxes; hereinafter referred to as the "due date for payment" in this paragraph) arrives on or after the effective date, and with regard to national tax whose due date for payment arrived before the effective date, the provisions then in force continue to govern.
第三条の規定による改正後の国税通則法（以下この条において「新通則法」という。）第三十七条第二項（督促）、第五十二条第三項（担保の処分）、第六十条第二項（延滞税）並びに第六十三条第一項及び第五項（納税の猶予等の場合の延滞税の免除）の規定は、施行日以後に新通則法第六十条第二項に規定する納期限（新通則法第三十八条第二項（繰上請求）に規定する繰上げに係る期限を含む。以下この項において「納期限」という。）が到来する国税について適用し、施行日前に納期限が到来した国税については、なお従前の例による。
The provisions of Article 63, paragraph (4) of the New Act on General Rules for National Taxes apply to the calculation of the amount of delinquent tax for a period during which a collection grace period is in effect on or after the effective date.
新通則法第六十三条第四項の規定は、施行日以後における徴収の猶予がされている期間に係る延滞税の額の計算について適用する。
The provisions of Article 65, paragraphs (2) and (3) (Penalty Tax for Understatement) of the New Act on General Rules for National Taxes apply to national tax whose statutory tax return due date as prescribed in Article 2, item (vii) (Definitions) of the New Act on General Rules for National Taxes (including a due date deemed to be that statutory tax return due date under the provisions of the national tax laws, and, for a return of refund claim as prescribed in Article 61, paragraph (1), item (ii) (Special Provisions on the Period Serving as the Basis for Calculating the Amount of Delinquent Tax) of the New Act on General Rules for National Taxes, meaning the day on which that return was filed; hereinafter referred to as the "statutory tax return due date" in this paragraph) arrives on or after the effective date, and with regard to the imposition of penalty tax for understatement on national tax whose statutory tax return due date arrived before the effective date, the provisions then in force continue to govern.
新通則法第六十五条第二項及び第三項（過少申告加算税）の規定は、施行日以後に新通則法第二条第七号（定義）に規定する法定申告期限（国税に関する法律の規定により当該法定申告期限とみなされる期限を含み、新通則法第六十一条第一項第二号（延滞税の額の計算の基礎となる期間の特例）に規定する還付請求申告書については、当該申告書を提出した日とする。以下この項において「法定申告期限」という。）が到来する国税について適用し、施行日前に法定申告期限が到来した国税に係る過少申告加算税の賦課については、なお従前の例による。
The provisions of Article 116 (Offer of Evidence to Be Made by the Plaintiff) of the New Act on General Rules for National Taxes apply to an action for the revocation of a disposition prescribed in that Article that is filed on or after the effective date, and with regard to an action for the judicial review of an administrative disposition prescribed in Article 116, paragraph (1) (Order of Offers of Evidence) of the Act on General Rules for National Taxes prior to the amendment by the provisions of Article 3 that was filed before the effective date, the provisions then in force continue to govern.
The provisions of Articles 118 through 120 (Rounding of Fractions, etc.) of the New Act on General Rules for National Taxes apply to the calculation, on or after the effective date, of accessory tax or interest on refund, or of the amount of an installment pertaining to the finalized amount of a national tax, and with regard to the calculation, before the effective date, of accessory tax or interest on refund, or of the amount of an installment pertaining to the finalized amount of a national tax, the provisions then in force continue to govern.
新通則法第百十八条から第百二十条まで（端数計算等）の規定は、施行日以後における附帯税若しくは還付加算金又は国税の確定金額に係る分割金額の計算について適用し、施行日前における附帯税若しくは還付加算金又は国税の確定金額に係る分割金額の計算については、なお従前の例による。
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
accessory taxmachine translation
「附帯税」
The national taxes charged in addition to a tax: delinquent tax (延滞税), interest tax (利子税), and the penalty taxes for understatement, failure to file and non-payment, and the heavy penalty tax.
Defined inArticle 2, paragraph (1), item (iv)· 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
due date for payment
「納期限」
The due date for paying a national tax under Article 35 or 36 (for estimated income tax prepayment, the dates the Income Tax Act sets; for delinquent tax and interest tax, those of the tax they are calculated on); if the tax is not paid in full by then, the tax office sends a demand letter.
Short name set inArticle 37, paragraph (1)
tax payment grace periodmachine translation
「納税の猶予」
Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.
Short name set inArticle 47, 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)
return of refund claimmachine translation
「還付請求申告書」
A tax return filed to obtain a refund, of a kind specified by Cabinet Order (政令).
Short name set inArticle 61, paragraph (1), item (ii)
the New Act on General Rules for National Taxesmachine translation
「新通則法」
This Act as amended by Article 3 of Act No. 5 of 1984.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this article
due date for payment
「納期限」
The due date for payment referred to in Article 60, paragraph (2) of this Act as amended by Article 3 of Act No. 5 of 1984, including a due date brought forward under Article 38, paragraph (2); that Act's supplementary provisions (附則) apply the amended rules on demand letters, the disposal of security, delinquent tax (延滞税) and its exemption to national tax whose due date falls on or after that Act comes into effect.
Short name set inSupplementary Provisions, Article 12, paragraph (1)· applies only in this paragraph
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).
Short name set inSupplementary Provisions, Article 12, paragraph (3)· applies only in this paragraph