Supplementary Provisions, Article 2Transitional Measures Concerning the Definition of Working Student and Related Matters
第二条（勤労学生の定義等に関する経過措置）
The provisions of Article 2, paragraph (1) (limited to the part concerning items (xxxii), (xxxiii), and (xxxiv)) of the Income Tax Act as amended by Article 1 (hereinafter referred to as "the New Income Tax Act") apply to income tax for 2025 and subsequent years, and the provisions then in force continue to govern income tax for 2024 and prior years.
A person who, before December 1, 2025, filed a Tax Return under Article 125 or Article 127 of the Income Tax Act for income tax for that year, or a person who, before that date, received a determination for income tax for that year, may, if a change is to arise, as a result of the application of the provisions of Article 2, paragraph (1), item (xxxii), (xxxiii), or (xxxiv) of the New Income Tax Act, in the particulars stated in the Tax Return or the particulars pertaining to the determination (or, if a Reassessment was made with regard to those particulars before that date, the particulars after the Reassessment), file a request for Reassessment under Article 23, paragraph (1) of the Act on General Rules for National Taxes with the district director within five years from that date with regard to the particulars in which the change is to arise.
令和七年十二月一日前に同年分の所得税につき所得税法第百二十五条又は第百二十七条の規定による確定申告書を提出した者及び同日前に同年分の所得税につき決定を受けた者は、当該確定申告書に記載された事項又は当該決定に係る事項（これらの事項につき同日前に更正があった場合には、その更正後の事項）につき新所得税法第二条第一項第三十二号、第三十三号又は第三十四号の規定の適用により異動を生ずることとなったときは、その異動を生ずることとなった事項について、同日から五年以内に、税務署長に対し、国税通則法第二十三条第一項の更正の請求をすることができる。
Tax Return
「確定申告書」
A final tax return filed under Part II, Chapter V, Section 2, Subsections 1 and 2 of this Act (including by nonresidents under Article 166), including one filed after the deadline.
Defined inArticle 2, paragraph (1), item (xxxvii)· applies throughout the law
Reassessment
「更正」
A reassessment under Article 24 or, where the tax office corrects its own earlier reassessment or determination, Article 26 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) corrects the tax base or tax declared after an investigation.
Defined inArticle 2, paragraph (1), item (xliii)· applies throughout the law
determinationmachine translation
「決定」
A determination of tax under Article 25 of the Act on General Rules for National Taxes, by which the district tax office director (税務署長) fixes the tax base and tax of someone who should have filed a return and did not; in the Articles this definition lists, the word is used in another sense.
Defined inArticle 2, paragraph (1), item (xliv)· applies throughout the law, except in Articles 19, 44-2, 52, 57-4, 151-4, 159, 160 and 228-2
the New Income Tax Actmachine translation
「新所得税法」
This Act as amended by Article 1 of Act No. 13 of 2025.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
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.