Supplementary Provisions, Article 27Transitional Measures Accompanying the Partial Amendment of the Act on General Rules for National Taxes
第二十七条（国税通則法の一部改正に伴う経過措置）
With regard to the application of the provisions of Article 2 of the Act on General Rules for National Taxes as amended by Article 10 (referred to as "the New Act on General Rules for National Taxes" in the following paragraph) during the period from the date specified in Article 1, item (xiv) of the Supplementary Provisions to the day before the date specified in item (xiii) of that Article, the phrase ", forest environment tax and special corporate business tax" in item (i) of that Article is deemed to be replaced with "and special corporate business tax".
The provisions of Article 74-7-2 and Article 74-8 of the New Act on General Rules for National Taxes apply to a request for a report under the provisions of Article 74-7-2, paragraph (1) of the New Act on General Rules for National Taxes that is made on or after January 1, 2020 with the approval of the Commissioner of the National Tax Agency under paragraph (4) of that Article.
新国税通則法第七十四条の七の二及び第七十四条の八の規定は、令和二年一月一日以後に新国税通則法第七十四条の七の二第四項の国税庁長官の承認を受けてする同条第一項の規定による報告の求めについて適用する。
the New Act on General Rules for National Taxesmachine translation
「新国税通則法」
This Act as amended by the amending law these supplementary provisions belong to.
Short name set inSupplementary Provisions, Article 27, paragraph (1)· applies only in this provision and in Supplementary Provisions, Article 27, paragraph (2)
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.