Supplementary Provisions, Article 17Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第十七条（国税通則法の一部改正に伴う経過措置）
The provisions of Article 71, paragraph (1), item (iii) and Article 72, paragraph (1) of the Act on General Rules for National Taxes as amended by the provisions of Article 6 apply to national tax relating to a request for reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes (hereinafter referred to as a "request for reassessment" in this Article) that is made on or after the effective date, and the provisions then in force continue to govern national tax relating to a request for reassessment made before the effective date.
第六条の規定による改正後の国税通則法第七十一条第一項第三号及び第七十二条第一項の規定は、施行日以後にされる国税通則法第二十三条第一項の規定による更正の請求（以下この条において「更正の請求」という。）に係る国税について適用し、施行日前にされた更正の請求に係る国税については、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
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)
request for reassessmentmachine translation
「更正の請求」
A request made under Article 23, paragraph (1) asking the tax office director (税務署長) to reassess (更正) the taxpayer's own tax return; the supplementary provisions (附則) of Act No. 5 of 2013 apply the amended Article 71, paragraph (1), item (iii) and Article 72, paragraph (1) to national tax for which such a request is made on or after that Act comes into effect.
Short name set inSupplementary Provisions, Article 17, paragraph (1)· applies only in this article