Supplementary Provisions, Article 15Transitional Provisions Concerning Blue Returns
第十五条（青色申告に関する経過規定）
With respect to income tax for 1965 and earlier years of an individual who is deemed to have received the approval under Article 143 (Blue Returns) of the Act (including as applied mutatis mutandis pursuant to Article 166 (Application Mutatis Mutandis to Nonresidents) of the Act) pursuant to Article 3 of the Supplementary Provisions (Effect of Dispositions or Procedures Based on the Provisions of the Former Act) of the Act, the provisions of the Act are applied on the basis that that approval is deemed to have been given only for the income pertaining to the approval under Article 26-3, paragraph (1) (Blue Returns) of the Former Act.
With respect to income tax for 1965 of an individual who submitted the written application under Article 26-3, paragraph (4) of the Former Act before the Effective Date and received the approval of the district director for that application, the provisions of the Act are applied on the basis that that approval is deemed to have been given only for the income pertaining to that application.
the Effective Datemachine translation
「施行日」
The date this Cabinet Order (Cabinet Order No. 96 of 1965) itself comes into effect.
Short name set inSupplementary Provisions, Article 3, paragraph (1)
the Former Actmachine translation
「旧法」
In the supplementary provisions (附則) of this Order as first made (Cabinet Order No. 96 of 1965), the Income Tax Act of 1947 (Act No. 27 of 1947), which those provisions call the former Income Tax Act (旧所得税法).
Short name set inSupplementary Provisions, Article 3, 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.