The National Tax Collection Law (Law No.21 of 1897) shall be partially amended as follows:
In Article 2 paragraph 1, ", demand charges for taxpayment and disposal charges of delinquency" shall be amended as "and disposal charges of delinquency" and "hereinafter the same in this Article" shall be deleted, and in paragraph 2 of the same Article, ", demand charges for taxpayment and disposal charges of delinquency" and "the collecting sum of the local public body" shall be respectively amended as "and disposal charges of delinquency" and "other national taxes, disposal charges of delinquency and collecting sum by the local public body" ;paragraph 3 of the same Article shall be deleted, and in paragraph 4 of the same Article, ", demand charges for taxpayment and disposal charges of delinquency" and "shall not be collected in preference to the collecting sum of the local public body" shall be respectively amended as "and disposal charges of delinquency" and "shall be collected later than the collecting sum by the local public body relating to the attachment" ;and the following two paragraphs shall be added next to the same apragraph:
In a case where a taxpayer has been subject to the disposal of delinquency, compulsory execution, opening of auction or adjudication of bankruptcy on account of the dolinquency of public charges, the national tax and disposal charges of delinquency which have been demanded by a tax collector to be delivered from the interested administrative organization, public body, court of execution, bailiff, coercive administrator or bankruptcy administrator shall be collected in the same order as such collecting sum by the local public body as demanded to be delivered from such person. In this case, the national tax, disposal charges of delinquency and collecting sum by the local public body, which had been already due before the said dispositions were made shall be collected in preference to the national tax, disposal charges of delinquency and the collecting sum by the local public body which have been due after such dispositions.
In applying the latter part of the preceding paragraph, the due date of payment of the interest on delinquent tax, negligence declaration additional, tax, negligence payment additional tax, non-filing additional tax, withholding additional tax, light additional tax and heavy additional tax, (hereinafter referred to as "the interest on delinquency tax and additional taxes" ) delinquent additional tax and disposal charges of delinquency among the national tax and the due date of payment of the demand charges, negligence declaration additional money, non-fling additional money, heavy additional money, delinquent money, delinquent additional money and disposal charges of delinquency among the collecting sum by the local public body shall be respectively the due date of payment of national tax and local tax to be collected together with the abovementioned taxes and money.
In paragraph 5 of the same Article, "public charges" shall be amended as "public charges other than the national tax and the collecting sum by the local public body" , and "bailiff (shittatsuri)" as "bailiff (shikkori)" , and ", demand charges for taxpayment and disposal charges of delinquency" as "and disposal charges of delinquency" , and "shall not be collected in preference to" as "shall be collected later than" ;and in paragraph 6 of the same Article, "demand charges for taxpayment and disposal charges of delinquency" shall be amended as "disposal charges of delinquency" .
In Article 4-(1) item 7 shall be made item 8 of the same Article;and the following one item shall be added next to item 6 of the same Article:
In case a taxpayer has become to have neither domicile nor residence within Japan without appointing any administrator for taxpayment.
Article 4-(2) and Article 4-(3) shall be respectively amended as follows:
Article 4-(2). In the case of the beginning of succession, the successor (including the general bequestee) or the estate shall be liable to pay the national tax which is to be imposed on or to be paid by the decedent (including the general bequester;hereinafter the same) and shall be liable to pay the national tax and disposal charges of delinquency which have not been paid by the decedent; provided that, a successor who has effected the qualified acceptance shall be liable for taxpayment to the extent of the value of property received due to the suecession.
In the case under the preceding paragraph, if there are two or more sucessors or general bequestees, they shall be liable to pay the national tax and disposal charges of delinquency to the extent of such amount as computed by dividing the national tax and disposal charges of delinquency to be paid under the same paragraph in proportion to the value of property received by each of them due to the sucession or bequest. In this case, they shall be jointly liable for payment of the national tax and disposal charges of delinquency to the extent of the value of the property received due to the succession or bequest.
Article 4-(3). In the case of amalgamation of corporations, a corporation which survives after the amalgamation or which is newly created due to the amalgamation shall be liable to pay the national tax which is to be imposed on or to be paid by a corporation which ceases to exist due to the amalgamation and the national tax and disposal charges of delinquency which have not been paid by the corporation which ceases to exist due to the amalgamation.
Article 4-(4). In the case of dissolution of a corporation, if such corporation has distributed or transferred its residual assets, without paying any national tax which is to be imposed on or to be paid by the said corporation and any national tax and disposal charges of delinquency which have not been paid by the said corporation, the liquidator and the persons to whom the residual assets have been distributed or transferred shall be jointly liable to pay such tax and charges; provided that, the liquidator shall be liable for taxpayment to the extent of the value of assets distributed or transferred and the persons to whom the residual assets have been distributed or transferred shall be liable for taxpayment to the extent of the value of assets received by himself.
The provision of the proviso to the preceding paragraph shall not prevent the application of the provision of Article 29.
In Article 4-(4), ", demand charges" shall be deleted, and the same Article shall be made Article 4-(5);and Artice 4-(5) shall be amended as follows:
Article 4-(6). In a cage where a taxpayer has failed to pay the due national tax, if he has any share of stock or investment of a family corporation, the family corporation shall be liable to pay the unpaid tax and disposal charges of delinquency to the extent of the value of the share or investment of such family corporation owned by him (excluding the ones received before two years or more from the due date of payment of the tax of which due date of payment is the oldest among all of the delinquent national taxes), only when there is a reason falling under any one of the following items and the unpaid tax and disposal charges of delinquency to be collected still will remain even though the disposal of delinquency may be made on the taxpayer's property (excluding the share or investment of the family corporation):
1. If no one purchases even in twice public sales of the share or investment of the family corporation or if the price thereof does not reach the estimated value;
2. If such share or investment can not be transferred because of the restriction by laws or articles of the corporation.
In the case under the preceding paragraph, if such family corporation has failed to pay the due national tax and disposal charges of delinquency in full, the disposal of delinquency shall be made on such family corporation; provided that, the public sale of the property of the family corporation (including the purchase by the Government and the sale by way of private contract;hereinafter the same in this Article) shall be made after the taxpayer's property was disposed by public sale.
In the case under the preceding paragraph, if such family corporation has made the request for reinvestigation or reconsideration or proposed any suit under Chapter III-2 with respect to the disposition under the preceding two paragraphs, the property of the family corporation shall not be put to public sale during the term in which such request has been made or such suit has been brought to the court.
The value of the share or investment of family corporation under paragraph 1 shall be computed on the basis of the amount obtained by deducting the liabilities from the family corporations assets as of the time of the disposition as provided for in the same paragraph and then by dividing thus balanced amount by the number of shares or investments.
The family corporation under paragraph 1 shall be deemed as the taxpayer for the purpose of applying Article 32.
The provision of paragraph 1 shall not prevent such family corporation from exercising the right of claiming compensation to the taxpayer.
The family corporation under paragraph 1 shall mean a corporation which falls under the family corporation as provided for in Article 7-(2) paragraph 1 of the Corporation Tax Law if the taxpayer has been selected as the shareholder or partner which is the basis for judging whether family corporation or non-family corporation and the judgement whether a corporation is the family corporation or not shall be made as of the day of the disposition under paragraph 1.
Article 4-(7). In a case where a taxpayer has failed to pay the national tax, if he has donated or transferred his property (excluding the one donated or transferred before two years or more from the due date of payment of the national tax of which due date of payment is the oldest among all of the delinquent national taxes) with the considerably low consideration to his relatives or such individuals with a special relation with him as prescribed by Cabinet Order or to family corporation of which shares of investments are owned by him, with intent to evade the attachment on the property, the abovementioned persons shall be liable to pay the delinquent tax and disposal charges of delinquency to the extent of the current value (if some considerations have been paid to the taxpayer, the value of the property minus such considerations) of the property (including the property acquired due to the transfer of the property concerned and also the property received together with the property concerned) owned by such persons, only when the unpaid tax and disposal charges of delinquency seem to remain even after the disposal of delinquency may be made to the taxpayer.
The provisions of paragraphs 2, 3, 5 to 7 inclusive of the preceding Article shall apply mutatis mutandis to the case under the preceding paragraph;provided that the family corporation in paragraphs 2, 3, 5 and 6 shall be a person to whom the disposition has been made under the preceding paragraph.
Article 4-(6) shall be made Article 4-(8), and the following Article to Article 4-(8) inclusive shall be moved down by two.
Articles 7 and 8 shall be amended as follows:
Article 7. In a case where a taxpayer comes under any of the following items, the Government may, if it deems it difficult to collect the national tax to be collected or disposal charges of delinquency to be paid by the taxpayer in lump sum cash, postpone the collection of the whole or a part of the national tax or disposal charges of delinquency concerned only for one-year-period, by an application of the taxpayer, to the extent of the amount which is deemed difficult to be collected or paid in lump sum cash:
1. In case a taxpayer's property has suffered from earthquake, storm, flood, lightening, fire or the like, or theft;
2. In case a taxpayer or his relative has been taken ill;
3. In case a taxpayer has discontinued or suspended his business;
4. In case a taxpayer's business has suffered a serious loss;
5. In case there occurs any event similar to that enumerated in each of the preceding items.
The same shall apply to the case where a taxpayer on whom the national tax (excluding the interest on delinquent tax and the additional taxes;hereinafter the same in this paragraph) was imposed after the lapse of one year from the time when the Government can exercise the taxing power to the tax concerned is difficult to pay the whole or a part of tax to be collected due to the assessment (including the interest on delinquent tax, additional taxes, delinquent additional tax and disposal charges of delinquency, which are related to the national tax concerned) in lump sum cash;provided that the application for the postponement of collection shall be made by the due date of payment of the national tax concerned, and the period to be postponed shall not be over one year from the due date of payment of the national tax concerned.
In case the collection may be postponed in accordance with Article 9 of the Law concerning Reduction, Exemption and Postponement of Collection of Tax for Sufferers from Calamities (Law No.175 of 1947), the postponement of tax collection on account of the calamity concerned shall, notwithstanding the provision of paragraph 1, be subject to the provisions of the same Law.
Article 7-(2). The Government may, in the case of postponement of tax collection under paragraph 1 of the preceding Article, if the amount of tax of which collection may be postponed exceeds 50,000 yen and the Government recognizes necessity for securing the collection of the tax concerned, procure adequate security within the limit of the amount of which payment is to be postponed.
The Government shall, in the case of the postponement of tax collection under paragraph 2 of the preceding Article, procure the security within the limit of the amount of which collection is postponed;provided that the same shall not apply to the cases where the amount of which collection may be postponed is not more than 50,000 yen and where it is difficult to procure the adequate security due to the special causes.
In the case of procuration of the security under the preceding two paragraphs, if there is any property already attached concerning the national tax and disposal charges of delinquency of which payments may be postponed, the amount of security concerned shall not exceed the amount of which collection may be postponed, minus the value of the property attached.
In case the Government has postponed the collection under the preceding Article, if there is any property already attached concerning the national tax and disposal charges of delinquency of which collection was postponed, the Government may release such attachment by an application of the taxpayer.
In case the Government recognizes that the value of security will be decreased or that the fund of guarantor will become insufficinet to the amount of which collection was postponed or the attachment was released under the preceding paragraph, the Government may claim the increase of security, offering of other securities, or the change of guarantor or security.
The necessary matters concerning the kind of security and precedure for offering of the security shall be prescribed by Cabinet Order.
Article 7-(3). In case a person who got a benefit of postponement of collection in accordance with Article 7 comes under any one of the foling items, the Government may cancel wholly or partially the postponement of collection concerning the national tax and disposal charges of delinquency of which collection was postponed and collect it in lump sum. In this case, the Government shall hear in advance the explanation of a person who got a benefit of postponement of collection, except for the emergent case:
1. Where a taxpayer has failed to pay the national tax and disposal charges of delinquency which is allowed to be paid in instalment, by the due date of payment;
2. Where a taxpayer has not obeyed the request under paragraph 5 of the preceding Article;
3. Where a person who got a benefit of postponement of collection has recovered his means and the Government recognizes that it is not necessary to postpone the collection under the same condition as before;
4. It seems to be impossible to collect the national tax and disposal charges of delinquency of which payment was postponed, within the postponement period as a result of the occurrence of a reason falling under any one of the items of Article 4-(1).
In case a person who got a benefit of postponement of collection in accordance with Article 7 has failed to pay the national tax and disposal charges of delinquency of which collection was postponed, by the due date of payment or in case the Government collects the tax and charges in accordance with the preceding paragraph, if there is any security procured concerning the national tax and disposal charges of delinquency to be collected, the Government shall dispose such security in the same manner as in the case of disposal of delinquency to appropriate for the amount of national tax, disposal charges of delinquency to be collected and expenses for the disposition, or let the guarantor pay the national tax and disposal charges of delinquency to be collected. In this case, if the value of security is insufficient for the amount of national tax and disposal charges of delinquency to be collected and expenses for disposition of such security, the disposal of delinquency shall be made on other property of taxpayer, and if his guarantor fails to pay the amount to be collected in full, the disposal of delinquency shall be made upon the taxpayer's property and if there still remain some deficits or the disposal of delinquency does not cover the deficit, the disposal of delinquency shall be made on the property of the guarantor.
For purposes of application of Article 32, the guarantor under the preceding paragraph shall be deemed to be the taxpayer.
In case the collection was postponed in accordance with Article 7, if the property attached concerning the national tax and disposal charges of delinquency involves the credit or such property as yields natural fruit or legal fruit, the Government may appropriate the property rceeived from the third obligor or the natural or legal fruit already acquired, for national tax and disposal charges of delinquency of which collection was postponed, even after the collection was postponed. In this case, if the property received from third person or the natural or legal fruit already acquired is other than currency, the Government shall dispose such property or fruit in accordance with Article 24 or Article 25 to appropriate for such national tax and disposal charges of delinquency.
In case the security which was offered for the national taxes and disposal charges the collection of which was postponed in accordance with Article 7 is subject to the delinquency disposal or to the coercive execution or is put at the public sale for the payment of the delinquent public charges other than those national taxes and disposal charges in question, if the administrative organ, public body, court of execution, bailiff or compulsory administrator is required to deliver the national taxes and disposal charges in question, but only to the extent of the amount not exceeding the value of the security shall be collected in preference to the national taxes, disposal charges and the collecting sum by local public body (excluding the disposal charges and demand charges for the national or local taxes in respect to which the security was subject to delinquency disposal) in respect to which the security was subject to delinquency disposal or to which organ, body or person is required to deliver.
Article 8. In case the tax collection was postponed in accordance with Article 7 paragraph 1 item 1 or 2 or in accordance with Article 9 of Law No.175 of 1947, or in case delinquency disposal was suspended in accordance with Article 12 paragraph 1, the amount of interest accrued during the term of postponement or suspension on delinquent tax of which the collection was postponed or in respect of which the delinquent disposal is suspended shall be wholly or partially exempted.
Article 9 paragraph 2 shall be amended as follows:
The due date to be designated, in the demand note under the preceding paragraph, shall be the day after ten days or more from the day when the note is issued, provided that, this shall not apply to the case where the cause under any item of Article 4-(1) is found.
In paragraph 3 of the same Article, "the interest on delinquent tax to be paid in addition to the tax amount and the negligence declaration additional tax, negligence payment additional tax, non-filing additional tax, withholding additional tax, light additional tax, additional tax and heavy additional tax to be collected in addition to the tax amount by virtue of the Income Tax Law and the other Laws" shall be amended as "the interest on delinquent tax, additional tax and such additional tax provided for in Article 62-(4) paragraph 1 of the Income Tax Law" ;in paragraph 9 of the same Article, "; provided that, in cases under items 3 to 5 inclusive, the exemption may be allowed only to the extent of the amount corresponding to the term of postponement or suspension." shall be added next to "may be exempted;" ;and item 3 of the same paragraph shall be made item 6 of the same paragraph;and the following three items shall be added next to item 2 of the same paragraph:
3. In case the tax collection was postponed in accordance with Article 7 paragraph 1 or in accordance with Article 9 of Law No.175 of 1947;
4. In case the delinquency disposal was suspended in accordance with Article 12 paragraph 1;
5. In case the delinquency disposal was postponed in accordance with Article 12-(2) paragraph 1.
The following one paragraph shall be added in the same Article:
The demand under paragraph 1 shall possess the validity of interruption of prescription regardless of the provision of Article 153 of the Civil Code.
In Article 10 item (1), "the demand charges and" shall be deleted.
Article 12 shall be amended as follows:
Article 12. The Government may, if a delinquent taxpayer falls under any of the following items, suspend the exercise of disposal of delinquency:
1. In case the value of the property to be attached seems to be less than the total of disposal charges of delinquency and of the credit to be collected in preference to the national tax in accordance with Article 3;
2. In case there remain the national tax and disposal charges of delinquency to be collected, even if the whole of the property to be attached is subject to the disposal of delinquency;
3. In case it is feared that the livelihood of a delinquent taxpayer becomes seriously difficult if the disposal of delinquency is made;
4. In case a delinquent taxpayer's whereabout can not be known and his property to be attached can not be known.
The Government shall, if it has suspended the exercise of delinquency disposal in accordance with the preceding Article, notify a delinquenqt taxpayer to that effect.
The Government shall, in case it has suspended the exercise of delinquency disposal in accordance with paragraph 1 item 1 or 3, if there exists any property attached with respect to the national tax and disposal charges of delinquency for which the exercise of delinquency disposal has been suspended, release the attachment concerned.
In case a delinquent taxpayer falls under any of the following items within a three-year-period after the suspension of the exercise of delinquency disposal under paragraph 1, the Government shall release the suspension of the exercise. In this case, the Government shall notify a delinquent taxpayer to that effect:
1. In case the exercise of delinquency disposal has been suspended in accordance with paragraph 1 item 1 and a fact under the same item has come not to exist, and also there is no fact under item 3 of the same paragraph;
2. In case the exercise of delinquency disposal, has been suspended in accordance with paragraph 1 item 2 and any property to be attached has come to exist, and also there are no facts under items 1 and 3 of the same paragraph;
3. In case the exercise of delinquency disposal has been suspended in accordance with paragraph 1 item 3 and a fact under the same item has come not to exist and also there is no fact under item 1 of the same paragraph;
4. In case the exercise of delinquency disposal has been suspended in accordance with paragraph 1 item 4 and a fact under the same item has come not to exist and also there is no fact under items 1 and 3 of the same paragraph.
The obligation of payment of the national tax and disposal charges of delinquency for which the exercise of delinquency disposal has been suspended shall lapse on the day when a three-year-period has passed after the suspenpension of the exercise, unless the suspension has been released in accordance with the preceding paragraph.
The suspension of delinquency disposal under paragraph 1 shall not preclude the advance of prescription.
Article 12-(2). Except for a case falling under Article 7 paragraph 1, in case it is feared that the business of a delinquent taxpayer is seriously impeded if the delinquency disposal is taken and also in case it seems more favorable for purposes of collection of national tax and of disposal charges of delinquency to suspend the exercise of the delinquency disposal than to make the exercise immediately, the Government may put off the exercise of delinquency disposal against the whole or a part of national tax and disposal charges of delinquency by designating a certain term not exceeding two years.
The Government shall, if it has put off the exercise of delinquency disposal under the provisions of the preceding paragraph, notify a delinquent taxpayer to that effect.
Within a term for which the exercise of delinquency disposal has been put off in accordance with paragraph 1, if a deliquent taxpayer falls under any of the following items, the Government shall release the putting-off of the exercise. In this case the Government shall notify a delinquent taxpayer to that effect:
1. In case there occurs a fact under each item of Article 4-(1);
2. In case a delinquent taxpayer has fallen in delinquency with respect to other national taxes in addition;
3. In case it has come not to be feared that the business of a delinquent taxpayer is seriously impeded even if the delinquency disposal is taken;
4. In case it has come not to seem more favourable for purposes of collection of national tax and disposal charges of delinquency to put off the exercise of delinquency disposal.
Within a term for which the delinquency disposal has been put off, the prescription for the national tax and disposal charges of delinquency for which the delinquency disposal has been postponed in accordance with paragraph 1 shall not advance.
In Article 15, "to the transferee who has known such affairs" shall be deleted;and the following proviso shall be added to the same Article:
; provided that, the same shall not apply in case the transfere or subsequent purchaser did not know such fact at the time of transfer or subsequent purchase.
In Article 16 paragraph 1 item 2, "Provisions, chacoal and firewood for three months necessary for.... his co-living relatives" shall be amended as "Provisions, charcoal and firewood for six months necessary for.... the life of his co-living relatives" ;item 3 of the same paragraph shall be made item 5 of the same paragraph, and the numbering of the ensuing items shall be moved down by two;and the following two items shall be added next to item 2 of the same paragraph:
3. Utensile, fertilizer, horses and cows and fodder for them necessary for the agriculture of the farmer who is engaged in agriculture mainly by his own labour and seeds necessary to continue the agriculture by the next harvest.
4. Necessary articles (excluding merchandise) for operating the businesses of engineers, mechanics and labourers who are engaged in occupation or business with his own mental or physical labour, other than the person under the preceding item.
In Article 17, "(excluding articles under paragraph 1 item 3 or 4 of the preceding Article)" shall be added next to "Such articles as enumerated below" , and "demand charges for taxpayment," shall be deleted;and in item 2 of the same Article, "occupation" shall be amended as "occupation or business" .
In Article 21-(2) shall be made Article 21-(3);and the following one Article shall be added next to Article 21:
Article 21-(2). While the tax collector is making disposal attachment or taking out the attached property under Article 20, the tax collector may prohibit any person from coming in and cut of the place concerned without approval other than the delinquent taxpayer, his co-living relatives, witness under the preceding Article and the person having the right to represent the delinquent taxpayer before the Government or court as for the report, application and other matter concerning the taxpayment of the delinquent taxpayer.
In Article 23-(1) paragraph 2, "demand charges for taxpayment," shall be deleted.
In Article 28 paragraphs 1 and 2, "demand charges for taxpayment," shall be deleted;and in paragraph 3 of the same Article, "demand charges for taxpayment" shall be deleted.
In Article 29, "demand charges for taxpayment," shall be deleted.
Article 31 shall be amended as follows:
Article 31. The delinquency disposal shall be executed by the tax collector of tax administration bureau or tax office having jurisdiction over the delinquent taxpayer; provided that, if the property attached or to be attached is located outside the jurisdiction area of the tax administration bureau or tax office concerned, the tax collector may transfer the business of delinquency disposal to the other tax collector of tax administration bureau or tax office having jurisdiction over the place where the property is located.
In Article 31-(5), ", demand charge for taxpayment" shall be deleted.
In Article 31-(6) paragraphs 1 and 3, ", demand charge for taxpayment" shall be deleted;in paragraph 4 of the same Article, ", demand charge for taxpayment" shall be deleted, and "farm return" shall be amended as "return under Article 29 paragraph 1 or 2 of the same Law" .
In Article 32-(2), "Article 21-(2)" shall be amended as "Article 21-(3)" .
Supplementary Provisions:
1 This Law shall come into force as from April 1, 1951.
2 For the application of the provisions of Article 2 paragraphs 4, 5 and 7, Article 4-(2) to Article 4-(4) inclusive, Article 7 to Article 7-(3) inclusive, Article 12 and Article 12-(2) of the National Tax Collection Law after amendments (hereinafter referred to as the "New Law" ), the demand charges for taxpayment and arrearages shall, for the time being, be deemed as disposal charges of delinquency.
3 The provisions of Article 2 paragraphs 4 and 5 of the new Law shall apply to the priority in collection between national tax and demand charges demanded to be delivered by tax official of the persons as enumerated in paragraph 4 of the same Article at the time of or after the enforcement of this Law and the collecting sum by local public bodies (meaning the collecting sum by local public bodies as provided for in paragraph 1 of the same Article;hereinafter the same).
4 The provision of Article 2 paragraph 7 of the new Law shall apply to the priority in collection between national taxes and disposal charges of delinquency to be collected after the enforcement of this Law.
5 The provisions of Article 4-(2) and Article 4-(3) of the new Law shall apply to the national taxes and disposal charges of delinquency concerning decedent (including general bequestee) in case the succession has begun or corporation has been amalgamated after the enforcement of this Law or corporation to be dissolved due to amalgamation; provided that, as for the national taxes and disposal charges of delinquency concerning decedent in case the succession has begun before the enforcement of this Law, the old Law shall still prevail.
6 The provisions of Article 4-(4) of the new Law shall apply to the national taxes and disposal charges of delinquency concerning corporation which has distributed or delivered the residual assets after the enforcement of this Law.
7 The provisions of Article 4-(6) and Article 4-(7) shall apply to the national taxes and disposal charge of delinquency which have not been paid after the enforcement of this Law.
8 The provisions of Article 8 and Article 9 paragraph 9 item 3 of the new Law shall also apply to the interest on delinquent tax and delinquent additional tax on national taxes of which collection is actually suspended in accordance with the provisions of Article 9 of the Law concerning the Reduction, Exemption and Postponement of Collection of Tax for Sufferers from Calamity at the time of enforcement of this Law;provided that amount of the interest on delinquent tax and delinquent additional tax which is allowed to be exempted in accordance with the provisions of Article 8 and Article 9 paragraph 9 item 3 of the new Law shall be limited to the amount corresponding to the term after the enforcement of this Law.
9 The provisions of Article 9 paragraphs 2 and 10 of the new Law shall apply to the demand of taxpayment made after the enforcement of this Law.
10 With respect to the collection of demand charges for taxpayment concerning the demand for taxpayment made before the enforcement of this Law, the old Law shall still prevail; provided that, this shall not prevent the application of the provision of paragraph 2.
11 With respect to the refund and appropriation if there is overpaid money in demand charges for taxpayment collected before the enforcement of this Law and those collected in accordance with the provision of the preceding paragraph and appropriation of national taxes, demand charges and disposal charges for taxpayment, refund additional money under the provisions of Article 31-(6) of the National Tax Collection Law, refund under the provisions of Article 36 paragraph 3 or Article 36-(2) paragraph 3 of the Income Tax Law (Law No.27 of 1947)(including additional money under the provisions of Article 36 paragraph 6 or Article 36-(2) paragraph 3 of the same Law) and refund under the provision of Article 26-(3) paragraph 4 of the Corporation Tax Law (Law No.28 of 1947)(including additional money under the provision of paragraph 6 of the same Article) for the demand charges for taxpayment to be collected under the provisions of the preceding paragraph, the old Law shall still prevail.
12 The provisions of Article 15 of the new Law shall apply if the cancellation of action is required after the enforcement of this Law; provided that, if it has been required before the enforcement of this Law, the old Law shall still prevail.
13 The provisions of Article 16 paragraph 1 items 3 and 4 and Article 17 of the new Law shall apply to the attachment made after the enforcement of this Law, and as to the attachment which has been made before the enforcement of this Law, the old Law shall still prevail.
14 The provision of Article 31 of the new Law shall apply to the disposal of delinquency concerning the delinquency actually existing at the time of enforcement of this Law.
15 With respect to the application of the provision of Article 31-(6) paragraph 4 of the new Law, the farm final return shall, for the time being, be deemed to be final return.
16 In paragraph 17, "old national taxes" shall mean the following national taxes:
1. Income tax for the fiscal year 1949-50 and before (including income tax withheld from the earned income and retirement income paid before December 31, 1949);
2. Corporation tax for the accounting period of corporation ending before March 31, 1950 (including the period which is deemed to be one accounting period in accordance with the provision of Article 21 of the Corporation Tax Law not amended by the Law for Partial Amendments to the Corporation Tax Law (Law No.72 of 1950)(excluding the corporation tax on income from liquidation);
3. Accessions tax on the succession which began before December 31, 1949 and gift tax on the donation made before the said day;
4. Commodity tax which was imposed on the commodities carried out of the manufactory before December 31, 1949;
5. Transaction tax, non-war damaged houses tax, non-war sufferers tax, increased income tax, property tax, war indemnity special tax and extraordinary excess profits tax.
17 In cases where a taxpayer has any cause coming under the items of Article 7 paragraph 1 and other reasonable causes, if the Government recognizes that the taxpayer can not pay or the Government can not collect the whole or a part of old national taxes in cash (including the tax amount, arrearage and disposal charges of delinquency as prescribed by Cabinet Order which are to be collected or to be paid in addition to the old national taxes;hereinafter the same) which are to be collected or to be paid due to the causes concerned, the Government may postpone the collection of the tax concerned by designating the period not exceeding two years, upon the application of the taxpayer concerned, to the extent of amount recognized impossible to be collected or paid. In this case, the postponement of tax collection may be made by the installment collection.
18 As for the postponement of collection under the provision of the preceding paragraph, the provisions of Article 7-(2) to Article 8 inclusive and Article 9 paragraph 9 item 3 of the new Law shall, considering the postponement of collection concerned as the one under the provision of Article 7 paragraph 1 of the new Law, apply thereto; provided that, only for the case where the tax amount of which collection is to be postponed exceeds 100,000 yen and it is recognized to be necessary for securing the collection of the tax amount concerned, the Government may collect the security corresponding to the amount of which collection is postponed. For the application of the provisions of Article 8 of the new Law, the postponement of tax collection under the provision of Article 7 paragraph 1 item 1 or 2 of the new Law shall be deemed to be the one under the provision of paragraph 1 item 1 or 2 of the same Article.
19 As for the person who has not paid the national taxes due to the causes coming under any item of Article 7 paragraph 1 of the new Law, the Government may, upon his application, reduce the amount computed by multiplying the unpaid arrearage charges concerning the national taxes by the rate of more than 8 sen per diem per 100 yen of the tax amount to the amount computed by multiplying the amount by the rate of 8 sen per diem per 100 yen of tax amount.
20 As for a person who has not paid the additional tax (meaning the tax amount provided for in Article 2 of the Law for Exceptions to Arearage Charges, Etc. on National Taxes (Law No.78 of 1950);hereinafter the same) due to the causes coming under any item of Article 7 paragraph 1 of the new Law, the Government may, upon his application, reduce the amount corresponding to the period prior to December 31, 1949 among the additional taxes concerned to the amount computed at the rate of 4 sen per diem per 100 yen of the tax amount.
21 If the national tax which has been paid or collected or is paid or is collected with additional tax falls under any one of the cases enumerated below, the Government may, upon the application of a taxpayer, reduce the amount corresponding to the period prior to December 31, 1949 to the amount computed at the rate of 4 sen per diem per 100 yen; provided that, if the taxpayer has committed the fraud or other illegal act with respect to the national taxes, this shall not apply thereto:
1. Where the national tax was corrected or determined after one year or more from the due date of filing;
2. Where the national tax was reported in a revised return filed after the correction or determination, or was concerned with the connection;
3. Where the national tax was reported after the due date on account of such inevitable cause as interruption of communication or traffic.
22 In case the additional tax was reduced in accordance with the provision of the preceding paragraph, the Government may reduce, upon the application of the taxpayer, such portion of that additional tax or of the arrearage charges on the delinquent national taxes paid or collected with the additional tax or to be so paid or collected as has been computed at the rate of more than 8 sen per diem per 100 yen of the tax to a portion computed at the rate of 8 sen per diem per 100 yen of the tax.
23 Such portion of the additional tax or arrearage charges paid or collected before the enforcement of this Law as has become an excess on account of the reduction under the provisions of the preceding two paragraphs, shall be refunded or credited against the unpaid national taxes, demand charges, arrearage charges or disposal charges only in cases where the request for refund has been made by June 30, 1951.
24 The provisions of Article 31-(6) of the National Tax Collection Law shall not apply in cases where the amount of the additional taxes or arrearage charges which has become excessive on account of the reduction under the provision of paragraph 21 or 22 is refunded or credited.
25 The Income Tax Law shall be partially amended as follows:
In Article 36 paragraph 7, "demand-charges" shall be deleted.
In Article 43 paragraph 3, "has distributed its assets" shall be amended as "has distributed or delivered its residual assets" , "the liquidators" as "the liquidators and the person who received the residual assets by the distribution or the delivery" ;and the following proviso shall be added to the same paragraph:
; provided that, the liquidators shall be liable to pay the tax to the extent of the value of the distributed or delivered property, and the person who received the residual assets by distribution or delivery shall be liable to the extent of the value of the received property.
The following one paragraph shall be added in the same Article:
The provision of the proviso to the preceding Article shall not preclude the application of Article 29 of the National Tax Collection Law.
26 The Corporation Tax Law shall be partially amended as follows:
In Article 26-(3) paragraph 5, "demandcharges" shall be deleted.
In Article 27, "has distributed its residual assets" shall be amended as "has distributed or delivered its residual assets" , "the residual assets have been distributed" as "the residual assets have been distributed or delivered" , and "the recipients of the residual assets" shall be amended as "the recipients of the residual assets by distribution or delivery" ;and the proviso to the same Article shall be amended as follows:
; provided that, the liquidators shall be liable to pay the tax to the extent of the value of the distributed or delivered property and the person who received the residual property by distribution or delivery shall be liable to the extent of the value of the received property.
The following one paragraph shall be added to the same Article:
The provision of the proviso to the preceding paragraph shall not preclude the application of the provision of Article 29 of the National Tax Collection Law.
27 The Accessions Tax Law (Law No.73 of 1950) shall be partially amended as follows:
In Article 40 paragraph 5, ", charge for pressing" shall be deleted.
28 The Assets Revaluation Law (Law No.110 of 1950) shall be partially amended as follows:
In Article 63 paragraph 1, "has distributed its residual assets" shall be amended as "has distributed or delivered its residual assets" , and "the distribution of the residual assets" as "the distribution or delivery of the residual assets" ;and the proviso to the same paragraph shall be amended as follows:
;provided that the liquidators shall be liable to pay the tax to the extent of the value of the distributed or delivered property, and the person who received the residual assets by distribution or delivery shall be liable to the extent of the value of the received property.
Paragraph 2 of the same Article shall be made paragraph 3;and the following one paragraph shall be added next to paragraph 1 of the same Article:
2 The provision of the proviso to the preceding paragraph shall not preclude the application of the provision of Article 29 of the National Tax Collection Law (Law No.21 of 1897).
In Article 64, "(Law No.21 of 1897)" shall be deleted.
29 The Liquor Tax Law (Law No.35 of 1940) shall be partially amended as follows:
In Article 46 paragraph 2, "demand-charges for taxpayment" shall be deleted.
30 The Commodity Tax Law (Law No.40 of 1940) shall be partially amended as follows:
In Article 10-(3) paragraph 2, "demand charges for taxpayment" shall be deleted.
31 The Sugar Excise Law (Law No.13 of 1901) shall be partially amended as follows:
In Article 4-(3) paragraph 2, "the demandcharges for taxpayment" shall be deleted.
32 The Gasoline Tax Law (Law No.44 of 1949) shall be partially amended as follows:
In Article 5-(2) paragraph 2, "demand charge" shall be deleted.
33 The provisions of Article 43 paragraph 3 and 4 of the Income Tax Law, Article 27 of the Corporation Tax Law or Article 63 paragraph 1 or 2 of the Assets Revaluation Law after amendments under the provisions of paragraph 25, 26 or 28 shall apply to the tax to be collected in accordance with the provision of Article 43 paragraph 1 of the Income Tax Law, the corporation tax and the assets revaluation tax imposable upon the corporation which has distributed or delivered its residual assets after the enforcement of this Law, but the old provisions shall still prevail as for these taxes if the corporation has distributed its residual assets before the enforcement of this Law.
34 The Health Insurance Law (Law No.70 of 1922) shall be partially amended as follows:
In Article 4 paragraph 3, "or demand" shall be added next to "notification" .
The last sentence of Article 11 paragraph 2 shall be amended as follows:
In this case the time-limit to be designated in the demand note shall be not less than ten days from the date of the issue of the demand note.
In Article 11-(4), "Article 4-(7) and Article 4-(8) of the National Tax Collection Law" shall be amended as "Article 4-(9) and Article 4-(10) of the National Tax Collection Law" .
35 The Seamen's Insurance Law (Law No.73 of 1939) shall be partially amended as follows:
The following one paragraph shall be added to Article 5:
The demand under the provision of Article 12 paragraph 1 shall possess the validity of interruption of prescription regardless of the provisions of Article 153 of the Civil Code.
The last sentence of Article 12 paragraph 2 shall be amended as follows:
In this case the time-limit to be designated in the demand note shall be not less than ten days from the date of the issue of the demand note.
In Article 14, "Article 4-(7) and Article 4-(8) of the National Tax Collection Law" shall be amended as "Article 4-(9) and Article 4-(10) of the National Tax Collection Law" .
36 The Welfare Pension Insurance Law (Law No.60 of 1941) shall be partially amended as follows:
The following one paragraph shall be added to Article 5:
The demand under the provision of Article 11 paragraph 1 shall possess the validity of interruption of prescription regardless of the provisions of Article 153 of the Civil Code.
Article 11 paragraph 4 shall be amended as follows:
The time-limit to be designated in the demand note under the provision of paragraph 2 shall be not less than ten days from the date of the issue of the demand note.
In Article 13, "Article 4-(7) and Article 4-(8) of the National Tax Collection Law" shall be amended as "Article 4-(9) and Article 4-(10) of the National Tax Collection Law" .
37 The Laborer's Accident Compensation Insurance Law (Law No.50 of 1947) shall be partially amended as follows:
The latter part of Article 31 paragraph 2 shall be amended as follows:
In this case the time-limit to be designated in the demand note shall be later than the tenth day from the date of the issue of the demand note.
The following one paragraph shall be added next to the same paragraph:
The demand under the provision of paragraph 1 shall have the effect of interruption of prescription regardless of the provisions of Article 153 of the Civil Code.
In Article 34, "Article 4-(7) and Article 4-(8) of the National Tax Collection Law" shall be amended as "Article 4-(9) and Article 4-(10) of the National Tax Collection Law" .
38 The Unemployment Insurance Law (Law No.146 of 1947) shall be partially amended as follows:
The latter part of Article 35 paragraph 2 shall be amended as follows:
In this case, the time-limit to be designated in the demand note shall be later than the tenth day from the date of the issue of the demand note.
The following one paragraph shall be added next to the same paragraph:
The demand under the provision of paragraph 1 shall have the effect of interruption of prescription regardless of the provisions of Article 153 of the Civil Code.
In paragraph 3 of the same Article, "the preceding two paragraphs" shall be amended as "paragraph 1" .
In Article 38, "Article 4-(7) and Article 4-(8) of the National Tax Collection Law" shall be amended as "Article 4-(9) and Article 4-(10) of the National Tax Collection Law" .
39 The provisions of Article 4 paragraph 3 and Article 11 paragraph 2 of the Health Insurance Law, Article 5 paragraph 2 and Article 12 paragraph 2 of the Seamen's Insurance Law, Article 5 paragraph 2 and Article 11 paragraph 4 of the Welfare Pension Insurance Law, Article 31 paragraphs 2 and 3 of the Laborer's Accident Compensation Insurance Law as well as Article 35 paragraphs 2 and 3 of the Unemployment Insurance Law, which are amended by virtue of the provisions of paragraph 34 to the preceding paragraph inclusive shall apply to the demand made after the enforcement of this Law, and the old provisions shall still prevail as for the collection of such demand charges for taxpayment as demanded under these provisions before the enforcement of this Law.