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)).
Provisions and sources it draws on
Where the laws use it
15 laws in force use it in this sense, in 107 provisions; there the word opens this explanation.
- 28 provisions
Article 5-2 Article 5-3 Article 40 and more
- 27 provisions
Article 11 Article 22 Article 34-4 and more
- 12 provisions
地方税法
Article 45-3-3 Article 55-2 Article 55-3 and more
- 9 provisions
Article 15-2 Article 47-2 Article 63 and more
- 8 provisions
Article 18 Article 19 Article 64-9 and more
- 5 provisions
所得税法
Article 18 Article 19 Article 137-2 and more
- 5 provisions
Article 8 Article 15-2 Article 23 and more
- 5 provisions
行政手続における特定の個人を識別するための番号の利用等に関する法律
Article 19 Article 39 Article 40 and more
Show the other 7 laws
- 2 provisions
- 1 provision
- 1 provision
- 1 provision
国民年金法
- 1 provision
東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法
- 1 provision
- 1 provision