Supplementary Provisions, Article 2Transitional Measures Concerning Special Provisions on Time Limits for Reassessment, Determination, etc. and Extinctive Prescription
第二条（更正、決定等の期間制限の特例及び消滅時効に関する経過措置）
The provisions of Article 17-6, paragraph (1), item (iv) of the Local Tax Act after amendment by the provisions of Article 1 (hereinafter referred to as the "New Act") apply to a reassessment pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the New Act on or after the day this Act comes into effect (hereinafter referred to as the "Effective Date") or the determination of additional charges prescribed in Article 17-4, paragraph (1), item (i) of the New Act accompanying that reassessment, and with regard to a reassessment pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the Local Tax Act prior to amendment by the provisions of Article 1 (hereinafter referred to as the "Former Act") before the Effective Date or the determination of additional charges prescribed in Article 17-4, paragraph (1), item (i) of the Former Act accompanying that reassessment, the provisions then in force continue to govern.
第一条の規定による改正後の地方税法（以下「新法」という。）第十七条の六第一項第四号の規定は、この法律の施行の日（以下「施行日」という。）以後にされる新法第二十条の九の三第一項の規定による更正の請求に係る更正又は当該更正に伴う新法第十七条の四第一項第一号に規定する加算金の決定について適用し、施行日前にされた第一条の規定による改正前の地方税法（以下「旧法」という。）第二十条の九の三第一項の規定による更正の請求に係る更正又は当該更正に伴う旧法第十七条の四第一項第一号に規定する加算金の決定については、なお従前の例による。
The provisions of Article 18, paragraph (1) of the New Act apply to the right to collect local taxes prescribed in Article 18, paragraph (1) of the New Act pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the New Act on or after the Effective Date, and with regard to the right to collect local taxes prescribed in Article 18, paragraph (1) of the Former Act pertaining to a request for reassessment made under the provisions of Article 20-9-3, paragraph (1) of the Former Act before the Effective Date, the provisions then in force continue to govern.
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
right to collect local taxesmachine translation
「地方税の徴収権」
A local government's right to collect local taxes and other levies (地方団体の徴収金), which lapses by prescription if not exercised for five years from the day after the statutory payment deadline (法定納期限) or the other date this Article sets for the levy concerned.
Short name set inArticle 18, paragraph (1)· applies only in this subsection
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)
the New Actmachine translation
「新法」
This Act as amended by Article 1 of Act No. 3 of 2013.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Effective Datemachine translation
「施行日」
The date Act No. 3 of 2013, 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. 3 of 2013 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)