Supplementary Provisions, Article 41Transitional Measures Concerning Exclusion from Application of the Administrative Procedure Act
第四十一条（行政手続法の適用除外に関する経過措置）
The provisions of Article 74-14, paragraph (1) of the New Act on General Rules for National Taxes apply to acts prescribed in that paragraph that are carried out on or after January 1, 2013, and the provisions then in force continue to govern acts prescribed in Article 74-2, paragraph (1) of the Former Act on General Rules for National Taxes that were carried out before that date; provided, however, that the provisions of Article 74-14, paragraph (1) of the New Act on General Rules for National Taxes (limited to the part concerning the presentation of reasons under Article 8 or Article 14 of the Administrative Procedure Act (Act No. 88 of 1993)) do not apply to a reassessment or determination prescribed in Article 28, paragraph (1) of the New Act on General Rules for National Taxes, or to an assessment and determination prescribed in Article 32, paragraph (5) of the New Act on General Rules for National Taxes of penalty tax prescribed in Article 69 of the New Act on General Rules for National Taxes, that is made during the period from January 1, 2013 to December 31, 2013 with respect to a resident or nonresident prescribed in Article 231-2, paragraph (1) of the former Income Tax Act who is not subject to the application of that paragraph in 2013 (excluding a person who was subject to the application of that paragraph in any year from 2008 to 2012) and relates to real property income, business income, or timber income prescribed in that paragraph.
新国税通則法第七十四条の十四第一項の規定は、平成二十五年一月一日以後にする同項に規定する行為について適用し、同日前にした旧国税通則法第七十四条の二第一項に規定する行為については、なお従前の例による。ただし、旧所得税法第二百三十一条の二第一項に規定する居住者又は非居住者であって平成二十五年において同項の規定の適用を受けない者（平成二十年から平成二十四年までのいずれかの年において同項の規定の適用を受けた者を除く。）について平成二十五年一月一日から同年十二月三十一日までの間にする同項に規定する不動産所得、事業所得又は山林所得に係る新国税通則法第二十八条第一項に規定する更正又は決定及び新国税通則法第六十九条に規定する加算税に係る新国税通則法第三十二条第五項に規定する賦課決定については、新国税通則法第七十四条の十四第一項（行政手続法（平成五年法律第八十八号）第八条又は第十四条の規定による理由の提示に係る部分に限る。）の規定は、適用しない。
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)
assessment and determination
「賦課決定」
A determination by the tax office director under Article 32 fixing the tax basis and the tax payable for a national tax assessed by the tax office (賦課課税方式), such as a penalty tax.
Short name set inArticle 32, paragraph (5)
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)
the New Act on General Rules for National Taxesmachine translation
「新国税通則法」
This Act as amended by Article 17 of Act No. 114 of 2011.
Short name set inSupplementary Provisions, Article 36, paragraph (1)
the Former Act on General Rules for National Taxesmachine translation
「旧国税通則法」
This Act as it stood before Article 17 of Act No. 114 of 2011 amended it.
Short name set inSupplementary Provisions, Article 36, paragraph (1)