Supplementary Provisions, Article 4Transitional Measures for Requests for Reassessment
第四条（更正の請求に関する経過措置）
The provisions of Article 20-9-3, paragraph (1) of the New Act apply to requests for reassessment relating to local tax for which the statutory payment due date prescribed in that paragraph arrives on or after the Effective Date, and with regard to requests for reassessment relating to local tax for which the statutory payment due date prescribed in Article 20-9-3, paragraph (1) of the Former Act arrives before the Effective Date, the provisions then in force continue to govern.
新法第二十条の九の三第一項の規定は、施行日以後に同項に規定する法定納期限が到来する地方税に係る更正の請求について適用し、施行日前に旧法第二十条の九の三第一項に規定する法定納期限が到来する地方税に係る更正の請求については、なお従前の例による。
The provisions of Article 20-9-3, paragraph (3) and Article 72-48-2, paragraph (5) of the New Act apply to requests for reassessment made on or after the Effective Date, and with regard to requests for reassessment made before the Effective Date, the provisions then in force continue to govern.
新法第二十条の九の三第三項及び第七十二条の四十八の二第五項の規定は、施行日以後に行う更正の請求について適用し、施行日前に行った更正の請求については、なお従前の例による。
The provisions of Article 53-2, Article 72-33-2, paragraph (2), Article 72-90 and Article 321-8-2 of the New Act apply to requests for reassessment in the case where a national tax office gives notice of a reassessment or determination prescribed in those provisions on or after the Effective Date, and with regard to requests for reassessment in the case where a national tax office gave notice of a reassessment or determination prescribed in Article 53-2, Article 72-33-2, paragraph (2), Article 72-90 or Article 321-8-2 of the Former Act before the Effective Date, the provisions then in force continue to govern.
新法第五十三条の二、第七十二条の三十三の二第二項、第七十二条の九十及び第三百二十一条の八の二の規定は、施行日以後に国の税務官署がこれらの規定に規定する更正又は決定の通知をした場合の更正の請求について適用し、施行日前に国の税務官署が旧法第五十三条の二、第七十二条の三十三の二第二項、第七十二条の九十又は第三百二十一条の八の二に規定する更正又は決定の通知をした場合の更正の請求については、なお従前の例による。
The provisions of Article 72-33-2, paragraph (1) of the New Act apply to requests for reassessment in the case where a corporation files an amended return under that paragraph, or receives notice of a reassessment or determination under that paragraph, on or after the Effective Date, and with regard to requests for reassessment in the case where a corporation filed an amended return under Article 72-33-2, paragraph (1) of the Former Act, or received notice of a reassessment or determination under that paragraph, before the Effective Date, the provisions then in force continue to govern.
新法第七十二条の三十三の二第一項の規定は、施行日以後に法人が同項の規定による修正申告書を提出し、又は同項の規定による更正若しくは決定の通知を受けた場合の更正の請求について適用し、施行日前に法人が旧法第七十二条の三十三の二第一項の規定による修正申告書を提出し、又は同項の規定による更正若しくは決定の通知を受けた場合の更正の請求については、なお従前の例による。
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
request for reassessmentmachine translation
「更正の請求」
A request under Article 20-9-3, paragraph 1 to the head of the local government (地方団体の長), by a person who filed a local tax return (申告書), to correct the tax base or tax amount in it because the tax was overstated, a loss understated or a refund understated through a calculation error or a failure to follow the law, made within five years of the statutory payment deadline, or within the later periods paragraph 2 of that Article allows.
Short name set inArticle 20-9-3, paragraph (2)· applies from here on, except in Article 72-48-2, paragraph (5); and Article 72-50, paragraph (3)
national tax officemachine translation
「税務官署」
A national tax office (国の税務官署); the prefectural governor may ask it, with the reasons in writing, to reassess or determine a corporation's corporation tax where the corporation's income seems understated or no return was filed and nothing was done within a year, and may turn to the office supervising it if it does not act within three months without good reason.
Short name set inArticle 72-40, paragraph (1)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 115 of 2011.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 115 of 2011, the amending Act these supplementary provisions (附則) belong to, comes into effect.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Article 1 of Act No. 115 of 2011 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)