Supplementary Provisions
附 則
Supplementary Provisions, Article 1Effective Date
第一条（施行期日）
This Act comes into effect as of May 1, 1970.
この法律は、昭和四十五年五月一日から施行する。
Supplementary Provisions, Article 2Transitional Measures for Requests for Reassessment
第二条（更正の請求に関する経過措置）
The provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes as amended (hereinafter referred to as "the New Act") apply to a request for reassessment for which the time limit under the provisions of Article 23, paragraph (1) of the Act on General Rules for National Taxes prior to the amendment (hereinafter referred to as "the Former Act") arrives after the enforcement of this Act.
Supplementary Provisions, Article 3Transitional Measures for Interest on Refund
第三条（還付加算金に関する経過措置）
The provisions of Article 58 of the New Act apply to the amount to be added to a refund or an overpayment or payment by mistake pertaining to national tax (including its expenses for the delinquent tax collection procedure) for which a decision to pay is made or which is appropriated after the enforcement of this Act; provided, however, that the provisions then in force continue to govern the calculation of all or part of the amount to be added that corresponds to the period before the enforcement of this Act.
Supplementary Provisions, Article 4Transitional Measures for Delinquent Tax
第四条（延滞税に関する経過措置）
The provisions of Article 63, paragraph (4) of the New Act apply to the calculation of the amount of delinquent tax pertaining to a period after the enforcement of this Act during which a seizure has been made or security has been provided.
新法第六十三条第四項の規定は、この法律の施行後における差押え又は担保の提供がされている期間に係る延滞税の額の計算について適用する。
Supplementary Provisions, Article 5Transitional Measures for Time Limits for Appeals
第五条（不服申立期限に関する経過措置）
The provisions of Article 77, paragraph (1) of the New Act apply to an objection or request for review for which the time limit under the provisions of Article 76, paragraph (1) or Article 79, paragraph (1) or (2) of the Former Act arrives after the enforcement of this Act.
新法第七十七条第一項の規定は、旧法第七十六条第一項又は第七十九条第一項若しくは第二項の規定による期限がこの法律の施行後に到来する異議申立て又は審査請求について適用する。
Supplementary Provisions, Article 6Effect of Prior Procedures
第六条（従前の手続の効力）
An objection or request for review against a disposition under the national tax laws (excluding a disposition under the provisions of Chapter II of the Liquor Tax Act), or a determination or decision on it or any other disposition or procedure, that was made pursuant to the provisions of the Former Act or the Administrative Complaint Review Act before the enforcement of this Act is deemed to be the disposition or procedure set forth in each of the following items according to the categories listed in those items, and the provisions of Chapter VIII, Section 1 of the New Act apply to it:
an objection, or a determination on it or any other disposition or procedure: an objection, or a determination on it or any other disposition or procedure, made under the corresponding provisions of the New Act;
異議申立て又はこれについての決定その他の処分若しくは手続 新法の相当規定によつてされた異議申立て又はこれについての決定その他の処分若しくは手続
a request for review made to a regional commissioner, or a decision on it or any other disposition or procedure: a request for review made to the President of the National Tax Tribunal under the corresponding provisions of the New Act, or a decision on it or any other disposition or procedure; and
国税局長に対してされた審査請求又はこれについての裁決その他の処分若しくは手続 新法の相当規定により国税不服審判所長に対してされた審査請求又はこれについての裁決その他の処分若しくは手続
a request for review made to the Commissioner of the National Tax Agency, or a decision on it or any other disposition or procedure: an objection made under the provisions of Article 75, paragraph (2), item (ii) of the New Act, or a determination on it or any other disposition or procedure.
国税庁長官に対してされた審査請求又はこれについての裁決その他の処分若しくは手続 新法第七十五条第二項第二号の規定によつてされた異議申立て又はこれについての決定その他の処分若しくは手続
The resolution of the Deliberation Council under Article 83, paragraph (1) of the Former Act pertaining to what is deemed, pursuant to the provisions of item (ii) of the preceding paragraph, to be a request for review made under the corresponding provisions of the New Act is deemed to be the resolution referred to in Article 98, paragraph (3) of the New Act.
前項第二号の規定により新法の相当規定によつてされた審査請求とみなされたものに係る旧法第八十三条第一項の協議団の議決は、新法第九十八条第三項の議決とみなす。
Supplementary Provisions, Article 7Special Provisions on Written Answers
第七条（答弁書の特例）
With regard to what is deemed, pursuant to the provisions of paragraph (1), item (ii) of the preceding Article, to be a request for review made under the corresponding provisions of the New Act, the President of the National Tax Tribunal may, notwithstanding the provisions of Article 93, paragraph (1) and Article 94 of the New Act, designate the presiding tribunal judge without having a written answer submitted.
前条第一項第二号の規定により新法の相当規定によつてされた審査請求とみなされたものについては、国税不服審判所長は、新法第九十三条第一項及び第九十四条の規定にかかわらず、答弁書を提出させないで担当審判官を指定することができる。
Supplementary Provisions, Article 8Special Provisions on Appeal as a Prerequisite
第八条（不服申立ての前置の特例）
With regard to the application of the provisions of Article 115, paragraph (1) of the New Act in the case where there is an objection made to a regional commissioner or the director-general of a customs house pursuant to the provisions of the Former Act before the enforcement of this Act, the disposition pertaining to that objection is not to be included in the dispositions against which a request for review may be made after a determination on an objection, and that objection is to be regarded as having been made to the Commissioner of the National Tax Agency.
この法律の施行前に、旧法の規定により国税局長又は税関長に対してされた異議申立てがある場合における新法第百十五条第一項の規定の適用については、当該異議申立てに係る処分は異議申立てについての決定を経た後審査請求をすることができる処分に含まれないものとし、当該異議申立ては国税庁長官に対してされたものとする。
Supplementary Provisions, Article 9Delegation to Cabinet Order
第九条（政令への委任）
Beyond what is provided for in Article 2 through the preceding Article of the Supplementary Provisions, transitional measures necessary for the enforcement of this Act are specified by Cabinet Order.
附則第二条から前条までに定めるもののほか、この法律の施行に関し必要な経過措置は、政令で定める。
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
refundmachine translation
「還付金」
A refund of national tax due to a taxpayer under the national tax laws.
Short name set inArticle 2, paragraph (1), item (vi)
request for reassessmentmachine translation
「更正の請求」
A request to the tax office director (税務署長) to reassess (更正) the tax base or tax amount in a tax return, made under Article 23, paragraph (1) — within five years of the statutory tax return due date (ten years in one case for corporation tax) where the return overstated the tax or understated a loss or refund — or, on the grounds in paragraph (2), such as a court judgment or another person's reassessment showing the figures were wrong, within two months of that event, when a person whose tax was fixed by a determination (決定) may also make it.
Short name set inArticle 23, paragraph (2)
the New Actmachine translation
「新法」
This Act as amended by Act No. 8 of 1970.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
the Former Actmachine translation
「旧法」
This Act as it stood before Act No. 8 of 1970 amended it.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner 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)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.