A reassessment or determination is made by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time the disposition is made (hereinafter referred to as the "current place for tax payment" in this Article).
With regard to income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, or tax for promotion of power-resources development, if the place for tax payment has changed on or after the time when the taxable period of the national tax commenced (for a national tax without a taxable period, the time when its tax liability was established), and the district director of the tax office with jurisdiction over a place for tax payment involved in that change other than the current place for tax payment (hereinafter referred to as the "former place for tax payment" in this paragraph) is not aware of the change or cannot ascertain the place for tax payment after the change, and there are unavoidable circumstances for not being aware of it or not being able to ascertain it, the district director of the tax office with jurisdiction over the former place for tax payment may, notwithstanding the provisions of the preceding paragraph, make a reassessment or determination of that national tax.
所得税、法人税、地方法人税、相続税、贈与税、地価税、課税資産の譲渡等に係る消費税又は電源開発促進税については、これらの国税の課税期間が開始した時（課税期間のない国税については、その納税義務の成立の時）以後にその納税地に異動があつた場合において、その異動に係る納税地で現在の納税地以外のもの（以下この項において「旧納税地」という。）を所轄する税務署長においてその異動の事実が知れず、又はその異動後の納税地が判明せず、かつ、その知れないこと又は判明しないことにつきやむを得ない事情があるときは、その旧納税地を所轄する税務署長は、前項の規定にかかわらず、これらの国税について更正又は決定をすることができる。
If, after making a reassessment or determination, the district director of the tax office prescribed in the preceding two paragraphs becomes aware that the reassessment or determination should not have been made because a tax return for the national tax to which the reassessment or determination pertains had already been lawfully filed with another district director of the tax office, or another district director of the tax office had already made a determination, they must revoke the reassessment or determination without delay.
Notwithstanding the provisions of paragraph (1), a reassessment or determination of self-assessed consumption tax, etc. on imported goods is made by the director-general of the customs house with jurisdiction over the place for tax payment of that consumption tax, etc. In this case, for the purpose of applying the provisions of Articles 24 through 26 (Reassessment and Determination) or Article 28 (Procedures for Reassessment or Determination), the term "district director of the tax office" in those provisions is deemed to be replaced with "director-general of the customs house".
輸入品に係る申告消費税等についての更正又は決定は、第一項の規定にかかわらず、当該消費税等の納税地を所轄する税関長が行う。この場合においては、第二十四条から第二十六条まで（更正・決定）又は第二十八条（更正又は決定の手続）の規定の適用については、これらの規定中「税務署長」とあるのは、「税関長」とする。
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Reassessment
If a tax return has been filed, and the calculation of the tax basis, etc. or tax amount, etc. stated in the tax return did not conform to the provisions of the national tax laws, or the tax basis…
税務署長は、納税申告書の提出があつた場合において、その納税申告書に記載された課税標準等又は税額等の計算が国税に関する法律の規定に従つていなかつたとき、その他当該課税標準等又は税額等がその調査したところと異なるときは、その調査により、当該申告書に係る課税標準等又は税額等を更正する。
Open this provisionDetermination
If a person who is found to be obliged to file a tax return has not filed the return, the district director of the tax office determines the tax basis, etc. and tax amount…
税務署長は、納税申告書を提出する義務があると認められる者が当該申告書を提出しなかつた場合には、その調査により、当該申告書に係る課税標準等及び税額等を決定する。ただし、決定により納付すべき税額及び還付金の額に相当する税額が生じないときは、この限りでない。
Open this provision(Reassessment of Previous Reassessment)
If the district director of the tax office becomes aware that the tax basis, etc. or tax amount, etc. reassessed or determined under the provisions of the preceding two Articles or this Article has…
税務署長は、前二条又はこの条の規定による更正又は決定をした後、その更正又は決定をした課税標準等又は税額等が過大又は過少であることを知つたときは、その調査により、当該更正又は決定に係る課税標準等又は税額等を更正する。
Open this provisionProcedures for Reassessment or Determination
A reassessment or determination under the provisions of Articles 24 through 26 (Reassessment and Determination) (hereinafter referred to as a "reassessment or determination") is made by the district…
第二十四条から第二十六条まで（更正・決定）の規定による更正又は決定（以下「更正又は決定」という。）は、税務署長が更正通知書又は決定通知書を送達して行なう。
Open this provisionCompetent Agency for Reassessment or Determination
A reassessment or determination is made by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time the disposition is made…
更正又は決定は、これらの処分をする際におけるその国税の納税地（以下この条において「現在の納税地」という。）を所轄する税務署長が行う。
Open this provisionCompetent Agency for Reassessment or Determination
A reassessment or determination is made by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time the disposition is made…
更正又は決定は、これらの処分をする際におけるその国税の納税地（以下この条において「現在の納税地」という。）を所轄する税務署長が行う。
Open this provisionCompetent Agency for Reassessment or Determination
With regard to income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset…
所得税、法人税、地方法人税、相続税、贈与税、地価税、課税資産の譲渡等に係る消費税又は電源開発促進税については、これらの国税の課税期間が開始した時（課税期間のない国税については、その納税義務の成立の時）以後にその納税地に異動があつた場合において…
Open this provisionnational taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
consumption tax, etc.machine translation
「消費税等」
Consumption tax, liquor tax, tobacco tax, gasoline tax, local gasoline tax, liquefied petroleum gas tax and petroleum and coal tax.
Defined inArticle 2, paragraph (1), item (iii)· applies throughout the law
tax return
「納税申告書」
A return filed under the national tax laws for a self-assessed national tax (申告納税方式), stating the tax basis, the tax payable, losses carried forward or back, a refund or similar items, including a return filed to claim a refund.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
taxable periodmachine translation
「課税期間」
The period on which the tax basis of a national tax is calculated under the national tax laws; for consumption tax on taxable transfers of assets and services, the taxable period under Article 19 of the Consumption Tax Act (for an individual business, the calendar year, and for a corporation, its business year, unless shortened).
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
consumption tax on the transfer, etc. of a taxable assetmachine translation
「課税資産の譲渡等に係る消費税」
Consumption tax charged on transfers and leases of assets and supplies of services made as a business for payment that are not exempt (課税資産の譲渡等), other than specified supplies (特定資産の譲渡等), and on specified taxable purchases (特定課税仕入れ) — as distinct from the consumption tax on goods taken out of a bonded area.
Short name set inArticle 2, paragraph (1), item (ix)
tax liabilitymachine translation
「納税義務」
The obligation to pay a national tax — or, for national withholding tax (源泉徴収等による国税), to collect it and pay it to the State.
Short name set inArticle 15, paragraph (1)
self-assessed consumption tax, etc. on imported goodsmachine translation
「輸入品に係る申告消費税等」
Consumption tax, etc. (消費税等) on goods taken out of a bonded area (保税地域) that is paid on the taxpayer's own return; the return is filed with the customs director (税関長) rather than the tax office.
Short name set inArticle 21, paragraph (4)
reassessment or determinationmachine translation
「更正又は決定」
A reassessment (更正) or determination (決定) under Articles 24 to 26 — the tax office director correcting a filed return, or fixing the tax of someone who should have filed but did not — which is made by serving a written notice of reassessment or determination.
Short name set inArticle 28, paragraph (1)
reassessmentmachine translation
「更正」
From Article 29 to Article 72, a reassessment under Article 24 or Article 26: the tax office director's (税務署長) correction, based on an investigation, of the tax base or tax amount stated in a tax return, or of one set by an earlier reassessment or determination (決定).
Short name set inArticle 29, paragraph (1)· applies only in this provision and in Articles 29 to 72
current place for tax paymentmachine translation
「現在の納税地」
The place for tax payment (納税地) at the time something is done — a return filed, a reassessment, determination or assessment made, tax collected, or a request for reinvestigation made — whose tax authority is the one that deals with it.
Short name set inArticle 30, paragraph (1)· applies only in this article
former place for tax paymentmachine translation
「旧納税地」
A taxpayer's place for tax payment (納税地) before it moved, whose tax authority may in some cases still act: under Articles 30, 33 and 43, where for unavoidable reasons it did not know of the move or the new place, it may still reassess, assess or collect the tax, and under Article 74-2, paragraph (5), its officials may carry on an examination already notified.
Short name set inArticle 30, paragraph (2)· applies only in this paragraph
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.