Regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner 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)).
Provisions and sources it draws on
Where the laws use it
11 laws in force use it in this sense, in 70 provisions; there the word opens this explanation.
- 39 provisions
Article 11 Article 34-6 Article 43 and more
- 8 provisions
Article 40-3-3 Article 66-4 Article 70-6 and more
- 5 provisions
Article 18 Article 19 Article 126 and more
- 5 provisions
Article 26-2 Article 34 Article 48-3 and more
- 4 provisions
所得税法
Article 18 Article 19 Article 137-2 and more
- 3 provisions
地方税法
Article 72-111 Article 762 Supplementary Provisions, Article 9-10
- 2 provisions
- 1 provision
Show the other 3 laws
- 1 provision
国民年金法
- 1 provision
- 1 provision