Supplementary Provisions, Article 10Transitional Measures for Special Provisions on Time Limits for Reassessment, Determination, etc. of National Tax
第十条（国税の更正、決定等の期間制限の特例に関する経過措置）
The provisions of Article 71 (Special Provisions on Time Limits for Determination and Reassessment of National Tax) apply to national tax for which the statutory tax return due date or the due date for filing a tax basis return (for national tax that has neither of these due dates, the day specified by Cabinet Order; the same applies hereinafter in this Article) arrives after the enforcement of this Act, and the period during which a reassessment or determination may be made with respect to national tax for which a due date or time corresponding to the statutory payment due date or the due date for filing a tax basis return arrived before the enforcement of this Act is governed by the Former Tax Laws.
national 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
statutory tax return due date
「法定申告期限」
The deadline the national tax laws set for filing a tax return (including a deadline those laws treat as one, and, in some transitional provisions, the day a return claiming a refund is filed).
Defined inArticle 2, paragraph (1), item (vii)· applies throughout the law
statutory payment due datemachine translation
「法定納期限」
The deadline the national tax laws set for paying a national tax, with special rules for tax on a late or amended return, tax notified after its deadline, tax collected at once when an event occurs, and accessory tax; a deadline that has been advanced, or extended by postponement or a grace period, does not count.
Defined inArticle 2, paragraph (1), item (viii)· applies throughout the law
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)
tax basis returnmachine translation
「課税標準申告書」
The return stating the tax basis that a taxpayer of a national tax assessed by the tax office (賦課課税方式) must file with the tax office by its deadline under Article 31, paragraph (1).
Short name set inArticle 31, paragraph (2)
Former Tax Lawsmachine translation
「従前の税法」
The national tax laws as they stood before this Act came into effect on 1 April 1962; things done under them for which this Act has an equivalent provision are treated as done under this Act.
Short name set inSupplementary Provisions, Article 2, paragraph (1)