Supplementary Provisions
附 則
This Ministerial Order comes into effect as of October 1, 1980.
この省令は、昭和五十五年十月一日から施行する。
Where the provisions of paragraph (2) (Notification of Business Offices of Savings Institutions, etc.) of the Supplementary Provisions of the Cabinet Order Partially Amending the Order for Enforcement of the Income Tax Act (Cabinet Order No. 250 of 1980; referred to as "the Amending Cabinet Order" in paragraph (4)) apply, the written notification under Article 50-12, paragraph (1) (Notification of Business Offices of Savings Institutions, etc.) of the Order for Enforcement of the Income Tax Act as amended (hereinafter referred to as "the New Order") may be replaced by the submission, by a person who accepts postal savings and has a business office of a savings institution, etc. prescribed in that paragraph, or by a person set forth in the items of Article 32 (Scope of Financial Institutions, etc.) of the New Order, during the period from October 1, 1985 to the end of that month, of a document stating, for each business office of the savings institution, etc., its name and location and other matters for reference, to the Commissioner of the National Tax Agency via the district director with jurisdiction over the location of the head office or principal office of that person.
所得税法施行令の一部を改正する政令（昭和五十五年政令第二百五十号。第四項において「改正政令」という。）附則第二項（貯蓄取扱機関等の営業所の届出）の規定の適用がある場合における改正後の所得税法施行令（以下「新令」という。）第五十条の十二第一項（貯蓄取扱機関等の営業所の届出）の届出書は、同項に規定する貯蓄取扱機関等の営業所を有する郵便貯金の受入れをする者又は新令第三十二条各号（金融機関等の範囲）に掲げる者が、昭和六十年十月一日から同月末日までに、当該貯蓄取扱機関等の営業所ごとにその名称及び所在地その他参考となるべき事項を記載した書類を、その者の本店又は主たる事務所の所在地の所轄税務署長を経由して国税庁長官に提出することにより、これに代えることができるものとする。
Where a document has been submitted pursuant to the provisions of the preceding paragraph, the document is deemed to be the written notification under Article 50-12, paragraph (1) of the New Order that was submitted pursuant to that paragraph by the head of the business office of the savings institution, etc. stated in the document.
前項の規定による書類の提出があつた場合には、当該書類は、当該書類に記載された貯蓄取扱機関等の営業所の長が新令第五十条の十二第一項の規定により提出した同項の届出書とみなす。
The date specified by Ministry of Finance Order as prescribed in Article 50-12, paragraph (1) of the New Order as read pursuant to paragraph (2) of the Supplementary Provisions of the Amending Cabinet Order is the tenth day of the month following the month that includes the day on which a business office newly became a business office of a savings institution, etc. prescribed in Article 50-12, paragraph (1) of the New Order (where that tenth day of the following month falls on or after January 1, 1986, the day on or after that day on which it is expected that the first application for issuance under Article 50-3, paragraph (1) (Matters to Be Stated in Applications for Issuance and Method of Submission, etc.) of the New Order will be accepted).
改正政令附則第二項の規定により読み替えられた新令第五十条の十二第一項に規定する大蔵省令で定める日は、新たに同項に規定する貯蓄取扱機関等の営業所となつた日の属する月の翌月十日（当該翌月十日が昭和六十一年一月一日以後であるときは、同日以後最初に新令第五十条の三第一項（交付申請書の記載事項及び提出方法等）の交付申請書を受理することとなると見込まれる日）とする。
Amending Cabinet Ordermachine translation
「改正政令」
In paragraphs (2) and (4) of the supplementary provisions (附則) of Ministry of Finance Order No. 40 of 1980, short name for Cabinet Order No. 250 of 1980, a Cabinet Order (政令) that partially amended the Order for Enforcement of the Income Tax Act (所得税法施行令).
Short name set inSupplementary Provisions, paragraph (2)· applies only in this provision and in Supplementary Provisions, paragraph (4)
New Ordermachine translation
「新令」
In the supplementary provisions (附則) of Ministry of Finance Order No. 40 of 1980, the Order for Enforcement of the Income Tax Act (所得税法施行令) as amended by Cabinet Order No. 250 of 1980.
Short name set inSupplementary Provisions, paragraph (2)
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.
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.