Supplementary Provisions, Article 14Transitional Measures Concerning Approval of Corporations Equivalent to the National Government or Local Governments
第十四条（国又は地方公共団体に準ずる法人に係る承認に関する経過措置）
A corporation that has received the approval of the Minister of Finance under Article 74, paragraph (1) of the Former Order is deemed to be a corporation that has received the approval of the district director under Article 74, paragraph (1) of the New Order.
旧令第七十四条第一項の規定による大蔵大臣の承認を受けている法人は、新令第七十四条第一項の規定による税務署長の承認を受けた法人とみなす。
The corporations and periods for which the approval of the Minister of Finance under Article 76, paragraph (1) and paragraph (2), item (iv) of the Former Order has been received are deemed to be corporations and periods for which the approval of the district director under Article 76, paragraph (1) and paragraph (2), item (iv) of the New Order has been received.
旧令第七十六条第一項及び第二項第四号の規定による大蔵大臣の承認を受けている法人及び期間は、新令第七十六条第一項及び第二項第四号の規定による税務署長の承認を受けた法人及び期間とみなす。
An application for approval made to the Minister of Finance under Article 74, paragraph (3) or Article 76, paragraph (4) of the Former Order before the application date is deemed to be an application for approval made to the district director on the application date under Article 74, paragraph (3) or Article 76, paragraph (4) of the New Order.
適用日前に旧令第七十四条第三項又は第七十六条第四項の規定により大蔵大臣に対しされた承認の申請については、適用日に新令第七十四条第三項又は第七十六条第四項の規定により税務署長に対しされた承認の申請とみなす。
New Ordermachine translation
「新令」
This Cabinet Order as amended by Cabinet Order No. 341 of 1995.
Short name set inSupplementary Provisions, Article 2, paragraph (1)
application datemachine translation
「適用日」
In the supplementary provisions (附則) of Cabinet Order No. 341 of 1995, 1 April 1997, the date from which Article 5 of the Order for Enforcement of the Consumption Tax Act as amended by that Order applies to taxable purchases made in Japan and to assets taken out of bonded areas (保税地域).
Short name set inSupplementary Provisions, Article 2, paragraph (1)
Former Ordermachine translation
「旧令」
This Cabinet Order as it stood before Cabinet Order No. 341 of 1995 amended it.
Short name set inSupplementary Provisions, Article 11, 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.