An amended return does not affect the obligation to pay the local tax for the part relating to the tax amount to be paid that has already been finalized.
修正申告は、すでに確定した納付すべき税額に係る部分の地方税についての納付義務に影響を及ぼさない。
A reassessment that increases the tax amount to be paid or remitted that has already been finalized does not affect the obligation to pay or remit the local tax for the part relating to the tax amount to be paid or remitted that has already been finalized.
すでに確定した納付し、又は納入すべき税額を増加させる更正は、すでに確定した納付し、又は納入すべき税額に係る部分の地方税についての納付又は納入の義務に影響を及ぼさない。
A reassessment that decreases the tax amount to be paid or remitted that has already been finalized does not affect the obligation to pay or remit the local tax for the part other than the part relating to the tax amount decreased by that reassessment.
すでに確定した納付し、又は納入すべき税額を減少させる更正は、その更正により減少した税額に係る部分以外の部分の地方税についての納付又は納入の義務に影響を及ぼさない。
A disposition or judgment that rescinds a reassessment or determination does not affect the obligation to pay or remit the local tax for the part other than the part relating to the tax amount decreased by that disposition or judgment.
更正又は決定を取り消す処分又は判決は、その処分又は判決により減少した税額に係る部分以外の部分の地方税についての納付又は納入の義務に影響を及ぼさない。
The provisions of the preceding three paragraphs apply mutatis mutandis to an assessment determination or a determination of additional charges.
Read this with the articles around it
local taxmachine translation
「地方税」
A prefectural tax or a municipal tax, as Article 1(1)(iv) of the Local Tax Act defines local tax.
Defined inArticle 1, paragraph (1), item (iv)· applies throughout the law
additional chargemachine translation
「加算金」
In Chapter 1, any of the three penalties added to a local tax: the additional charge for understatement (過少申告加算金), the additional charge for failure to file (不申告加算金) and the substantial additional charge (重加算金).
Short name set inArticle 17-4, paragraph (1), item (i)· applies only in this chapter
assessment determinationmachine translation
「賦課決定」
A decision fixing the amount of a local tax collected by ordinary collection (普通徴収), including one fixing the amount of an individual's prefectural or municipal inhabitant tax (道府県民税, 市町村民税) or national health insurance tax (国民健康保険税) to be collected by special collection (特別徴収).
Defined inArticle 17-4, paragraph (1), item (i)· applies only in this chapter