Supplementary Provisions, Article 22Application Procedures, etc. for Approval of Return of Playing Cards and the Like
第二十二条（トランプ類の戻入れの承認に係る申請の手続等）
The provisions of Article 20, paragraph (1) of the Supplementary Provisions apply mutatis mutandis to a person who intends to obtain the approval under Article 24, paragraph (1) of the Supplementary Provisions of the Act, and the provisions of Article 20, paragraph (2) of the Supplementary Provisions apply mutatis mutandis to the approval of the Commissioner of the National Tax Agency under Article 24, paragraph (1) of the Supplementary Provisions of the Act, respectively.
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)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.