Article 321-7-14Notification by the Commissioner of the National Tax Agency Concerning Deferral of Collection of Individual Municipal Inhabitant Tax
第三百二十一条の七の十四（個人の市町村民税の徴収猶予に係る国税庁長官の通知）
In a case where a petition has been filed with the Commissioner of the National Tax Agency or a case where a petition has been filed with the competent authority of a treaty partner state, etc., the Commissioner of the National Tax Agency must, without delay, notify the mayor of the municipality of the place of domicile of the person liable for municipal inhabitant tax who filed those petitions of that fact, the income that formed the basis for calculating the amount of income tax pertaining to the reassessment or determination listed in Article 40-3-3, paragraph (22), item (i) of the Act on Special Measures Concerning Taxation pertaining to those petitions, and other matters specified by Order of the Ministry of Internal Affairs and Communications.
国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合には、遅滞なく、その旨、これらの申立てに係る租税特別措置法第四十条の三の三第二十二項第一号に掲げる更正決定に係る所得税の額の計算の基礎となつた所得その他総務省令で定める事項をこれらの申立てをした市町村民税の納税義務者の住所所在地の市町村長に通知しなければならない。
If, in the case where a petition has been filed with the Commissioner of the National Tax Agency or a petition has been filed with the competent authority of a treaty partner state, etc., a case has arisen where there is no agreement prescribed in paragraph (1) of the preceding Article in the mutual agreement procedure pertaining to those petitions, or any other case specified by Cabinet Order, the Commissioner of the National Tax Agency must, without delay, notify the mayor of the municipality of the place of domicile of the person liable for municipal inhabitant tax who filed those petitions of that fact and other matters specified by Order of the Ministry of Internal Affairs and Communications.
国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意がない場合その他の政令で定める場合に該当することとなつたときは、遅滞なく、その旨その他総務省令で定める事項をこれらの申立てをした市町村民税の納税義務者の住所所在地の市町村長に通知しなければならない。
If, in the case where a petition has been filed with the Commissioner of the National Tax Agency or a petition has been filed with the competent authority of a treaty partner state, etc., the agreement prescribed in paragraph (1) of the preceding Article has been reached in the mutual agreement procedure pertaining to those petitions, the Commissioner of the National Tax Agency must, without delay, notify the mayor of the municipality of the place of domicile of the person liable for municipal inhabitant tax who filed those petitions of that fact, the income that formed the basis for calculating the amount of income tax pertaining to the reassessment under Article 26 of the Act on General Rules for National Taxes based on that agreement, and other matters specified by Order of the Ministry of Internal Affairs and Communications.
国税庁長官は、国税庁長官に対する申立てが行われた場合又は条約相手国等の権限ある当局に対する申立てが行われた場合において、これらの申立てに係る相互協議において前条第一項に規定する合意が行われたときは、遅滞なく、その旨、当該合意に基づく国税通則法第二十六条の規定による更正に係る所得税の額の計算の基礎となつた所得その他総務省令で定める事項をこれらの申立てをした市町村民税の納税義務者の住所所在地の市町村長に通知しなければならない。
Read this with the articles around it
case where a petition has been filed with the Commissioner of the National Tax Agencymachine translation
「国税庁長官に対する申立てが行われた場合」
The case where the taxpayer — a corporation, an individual carrying on a business, or an individual liable for municipal inhabitant tax (市町村民税) — has filed with the Commissioner of the National Tax Agency (国税庁長官) a petition (申立て) provided for in a tax treaty (租税条約), limited to one in a case to which the provisions of the Act on Special Measures Concerning Taxation that the paragraph names apply.
Short name set inArticle 321-7-13, paragraph (1)· applies only in this provision and in Article 321-7-14
a petition has been filed with the competent authority of a treaty partner state, etc.machine translation
「条約相手国等の権限ある当局に対する申立てが行われた場合」
The case where a person has filed a petition of the kind the paragraph covers under a tax treaty (租税条約) with the competent authority of a treaty partner state, etc. (条約相手国等), and that authority has asked for the mutual agreement consultation (相互協議) the treaty provides for.
Short name set inArticle 321-7-13, paragraph (1)· applies only in this provision and in Article 321-7-14
mutual agreement proceduremachine translation
「相互協議」
The consultation (協議) provided for in a tax treaty (租税条約) between the authorities of Japan and of the treaty partner, here one that the treaty partner's competent authority asks for after a taxpayer applied to it under the treaty about a national tax reassessment of the kinds the Act on Special Measures Concerning Taxation provisions cited there cover; on the taxpayer's application, collection of the local tax based on the amount under consultation can be deferred until a month after the reassessment that follows an agreement.
Short name set inArticle 321-7-13, paragraph (1)· applies only in this paragraph and in Article 321-7-14
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.