Supplementary Provisions, Article 4
第四条
The provisions of the Local Tax Act as amended by the provisions set forth in Article 1, item (v) of the Supplementary Provisions (hereinafter referred to as the "2024 New Act") relating to individual prefectural inhabitant tax apply from individual prefectural inhabitant tax for fiscal year 2024, and the provisions then in force continue to govern individual prefectural inhabitant tax up to fiscal year 2023.
附則第一条第五号に掲げる規定による改正後の地方税法（以下「六年新法」という。）の規定中個人の道府県民税に関する部分は、令和六年度以後の年度分の個人の道府県民税について適用し、令和五年度分までの個人の道府県民税については、なお従前の例による。
With regard to the application of Article 35-2-6, paragraph (4) of the Supplementary Provisions of the 2024 New Act, only for individual prefectural inhabitant tax for each fiscal year from fiscal year 2024 to fiscal year 2026, the phrase "a final return concerning" in that paragraph is deemed to be replaced with "a final return relating to (where the year in which the amount of loss from the transfer of the listed shares, etc. arose is each year from 2020 through 2022, the return prescribed in Article 35-2-6, paragraph (5) of the Supplementary Provisions of the Local Tax Act prior to amendment by Article 2 of the Act Partially Amending the Local Tax Act, etc. (Act No. 1 of 2022) relating to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year (including one submitted after the deadline for filing and before the time when the tax notice for prefectural inhabitant tax is delivered; hereinafter referred to as the "former return" in this paragraph))", and the phrase "a final return consecutively for" is deemed to be replaced with "a final return relating to (where that year is 2021 or 2022, the former return relating to prefectural inhabitant tax for the fiscal year following the fiscal year that includes the last day of that year) consecutively for".
六年新法附則第三十五条の二の六第四項の規定の適用については、令和六年度から令和八年度までの各年度分の個人の道府県民税に限り、同項中「について確定申告書」とあるのは「に係る確定申告書（当該上場株式等に係る譲渡損失の金額の生じた年が令和二年から令和四年までの各年である場合には、その年の末日の属する年度の翌年度分の道府県民税に係る地方税法等の一部を改正する法律（令和四年法律第一号）第二条の規定による改正前の地方税法附則第三十五条の二の六第五項に規定する申告書（その提出期限後において道府県民税の納税通知書が送達される時までに提出されたものを含む。以下この項において「旧申告書」という。））」と、「について連続して確定申告書を」とあるのは「に係る確定申告書（当該年が令和三年又は令和四年である場合には、その年の末日の属する年度の翌年度分の道府県民税に係る旧申告書）を連続して」とする。
tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
the 2024 New Actmachine translation
「六年新法」
The Local Tax Act as amended by the provisions listed in Article 1, item 5 of the supplementary provisions (附則) of Act No. 1 of 2022, which came into effect on 1 January 2024.
Short name set inSupplementary Provisions, Article 4, paragraph (1)
former returnmachine translation
「旧申告書」
In the wording Article 4, paragraph 2 of the supplementary provisions (附則) of Act No. 1 of 2022 gives Article 35-2-6, paragraph 4 of the Local Tax Act's supplementary provisions for fiscal 2024 to 2026, the return described in Article 35-2-6, paragraph 5 of the supplementary provisions of the Local Tax Act as it stood before Article 2 of Act No. 1 of 2022 amended it, for the prefectural inhabitant tax (道府県民税) of the fiscal year after a loss on the transfer of listed shares, etc. arose in 2020, 2021 or 2022, including one filed after its deadline but before the tax notice was delivered.
Short name set inSupplementary Provisions, Article 4, paragraph (2)· applies only in this paragraph
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.