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。
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
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)
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.