The powers of the director-general of a customs house pertaining to the collection under Article 8, paragraph (6) of the Act, and the powers of the director-general of a customs house under the provisions of laws and regulations concerning the consumption tax collected thereby, are delegated to the head of the customs office specified in the following items according to the category of powers listed in those items; provided, however, that this does not preclude the director-general of a customs house from exercising on his or her own the powers of the director-general of a customs house under Article 40 (Delinquent Tax Collection Procedure) of the Act on General Rules for National Taxes (Act No. 66 of 1962) as applied with replacement of terms pursuant to Article 45, paragraph (1) (Replacement of Terms Where the Director-General of the Customs House or the Regional Commissioner Collects National Tax) of that Act, and under Article 43, paragraphs (4) and (5) (Competent Agency for Collection of National Taxes) of that Act:
法第八条第六項の規定による徴収に係る税関長の権限及びその徴収する消費税に関する法令の規定に基づく税関長の権限は、次の各号に掲げる権限の区分に応じ、当該各号に定める税関官署の長に委任されるものとする。ただし、国税通則法（昭和三十七年法律第六十六号）第四十五条第一項（税関長又は国税局長が徴収する場合の読替規定）の規定により読み替えて適用する同法第四十条（滞納処分）並びに同法第四十三条第四項及び第五項（国税の徴収の所轄庁）の規定に基づく税関長の権限については、税関長が自ら行うことを妨げない。
the powers of the director-general of a customs house pertaining to the collection under Article 8, paragraph (6) of the Act, and the powers of the director-general of a customs house under the provisions of Article 32, paragraphs (1) through (4) (Assessment and Determination) of the Act on General Rules for National Taxes as applied with replacement of terms pursuant to Article 33, paragraph (3) (Competent Agency for Assessment and Determination, etc.) of that Act, Article 33, paragraph (4) of that Act, Article 36 (Notice of Tax Payment), Article 38, paragraphs (1) and (2) (Advance Demand) and Article 40 of that Act as applied with replacement of terms pursuant to Article 45, paragraph (1) of that Act, and the proviso to Article 43, paragraph (1) and Article 43, paragraphs (4) and (5) of that Act, in respect of the consumption tax collected thereby (those powers are referred to as the "powers of the Director-General of Customs" in this paragraph) (excluding those delegated to the head of the customs office specified in the following item pursuant to that item): the customs branch office having jurisdiction over the matters subject to the disposition pertaining to those powers of the Director-General of Customs;
法第八条第六項の規定による徴収に係る税関長の権限並びにその徴収する消費税に関する国税通則法第三十三条第三項（賦課決定の所轄庁等）の規定により読み替えて適用する同法第三十二条第一項から第四項まで（賦課決定）、同法第三十三条第四項、同法第四十五条第一項の規定により読み替えて適用する同法第三十六条（納税の告知）、第三十八条第一項及び第二項（繰上請求）並びに第四十条並びに同法第四十三条第一項ただし書、第四項及び第五項の規定に基づく税関長の権限（以下この項においてこれらの権限を「税関長権限」という。）（次号の規定により同号に定める税関官署の長に委任されるものを除く。） 当該税関長権限に係る処分の対象となる事項を所轄する税関支署
the powers of the Director-General of Customs: the customs sub-offices and customs branch sub-offices, and the customs surveillance offices and customs branch surveillance offices designated by the director-general of a customs house, that have jurisdiction, as determined by the director-general of a customs house, over the matters subject to the disposition pertaining to those powers of the Director-General of Customs.
税関長権限 当該税関長権限に係る処分の対象となる事項を税関長が定めるところに従つて所轄する税関出張所、税関支署出張所並びに税関長が指定する税関監視署及び税関支署監視署
The director-general of a customs house may, where the director-general finds it necessary, limit the scope of the powers delegated to the head of the customs office specified in each item pursuant to the items of the preceding paragraph.
税関長は、必要があると認めるときは、前項各号の規定により当該各号に定める税関官署の長に委任される権限の範囲を制限することができる。
Where the director-general of a customs house has determined the jurisdiction of the customs offices specified in paragraph (1), item (ii), has made the designation under that item, or has limited the scope of the powers delegated to the heads of customs offices pursuant to the preceding paragraph, the director-general must give public notice of these particulars.
Where the director-general of a customs house has decided, pursuant to the proviso to paragraph (1), to exercise on his or her own the powers prescribed in the proviso to that paragraph, the director-general is to notify the taxpayer to that effect without delay.
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powers of the Director-General of Customsmachine translation
「税関長権限」
In Article 18-6, paragraph (1), the powers of a Director-General of Customs (税関長) to collect consumption tax under Article 8, paragraph (6) of the Consumption Tax Act, together with the powers under the provisions of the Act on General Rules for National Taxes that item lists — assessment, notices of tax payment, accelerated collection and others — over the consumption tax so collected.
Short name set inArticle 18-6, paragraph (1), item (i)· applies only in this paragraph
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.
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)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.