Article 61Affairs Handled by Municipalities
第六十一条（市町村が処理する事務等）
Pursuant to Article 203, paragraph (1) of the Act, the following affairs concerning specially-insured day laborers (including persons who were specially-insured day laborers; the same applies hereinafter) residing in an area designated by the Minister of Health, Labour and Welfare are to be performed by the head of the municipality whose district includes that area (in the case of a designated city under Article 252-19, paragraph (1) of the Local Autonomy Act, the ward or general ward):
法第二百三条第一項の規定により、厚生労働大臣が指定する地域に居住する日雇特例被保険者（日雇特例被保険者であった者を含む。以下同じ。）に係る次に掲げる事務は、当該地域をその区域に含む市町村（地方自治法第二百五十二条の十九第一項の指定都市にあっては、区又は総合区とする。）の長が行うものとする。
the issuance and receipt of specially-insured day laborer's insurance books and other affairs concerning specially-insured day laborer's insurance books;
日雇特例被保険者手帳の交付及び収受その他日雇特例被保険者手帳に関する事務
affairs concerning ascertaining which specially-insured day laborers are item (ii) insured persons and which are other specially-insured day laborers.
介護保険第二号被保険者である日雇特例被保険者及びそれ以外の日雇特例被保険者の把握に関する事務
Pursuant to Article 203, paragraph (2) of the Act, JHIA is to entrust to the municipalities whose districts include the area prescribed in the preceding paragraph the following affairs concerning specially-insured day laborers residing in that area:
the issuance of qualified recipient cards, the indication of confirmation on qualified recipient cards, and other affairs concerning qualified recipient cards;
受給資格者票の発行及び受給資格者票への確認の表示その他受給資格者票に関する事務
the issuance of special medical expense cards and other affairs concerning special medical expense cards;
特別療養費受給票の交付その他特別療養費受給票に関する事務
affairs concerning the confirmation of the payment status of premiums necessary for providing insurance benefits (excluding the provision of burial charges) and affairs concerning the confirmation of dependents regarding insurance benefits relating to dependents.
保険給付（埋葬料の支給を除く。）を行うために必要な保険料の納付状況の確認に関する事務及び被扶養者に係る保険給付に関する被扶養者の確認に関する事務
Where, in the case referred to in paragraph (1) or where a municipality carries out the affairs entrusted pursuant to the provisions of the preceding paragraph, the provisions of the Act concerning the Minister of Health, Labour and Welfare or JHIA with respect to the affairs prescribed in those paragraphs are to apply to the mayor of the municipality or the municipality as provisions concerning the mayor of the municipality (including the mayor of a special ward, and, for a designated city under Article 252-19, paragraph (1) of the Local Autonomy Act, the mayor of a ward or the mayor of a consolidated ward; the same applies hereinafter in this paragraph) or the municipality, respectively.
Article 62Category of Administrative Affairs
第六十二条（事務の区分）
The affairs that are to be processed by municipalities pursuant to the provisions of paragraph (1) of the preceding Article are Type I statutory entrusted functions prescribed in Article 2, paragraph (9), item (i) of the Local Autonomy Act.
前条第一項の規定により市町村が処理することとされている事務は、地方自治法第二条第九項第一号に規定する第一号法定受託事務とする。
第六十三条（法第二百四条の二第一項の政令で定める事情）
The circumstances specified by Cabinet Order as referred to in Article 204-2, paragraph (1) of the Act are to be those that fall under all of the following items:
法第二百四条の二第一項の政令で定める事情は、次の各号のいずれにも該当するものであることとする。
the person liable for payment is in arrears with premiums for the number of months specified by Order of the Ministry of Health, Labour and Welfare or more;
納付義務者が厚生労働省令で定める月数分以上の保険料を滞納していること。
there is a risk that the person liable for payment is concealing the person's property in order to evade the execution of the dispositions for arrears and other dispositions prescribed in Article 204-2, paragraph (1) of the Act (hereinafter referred to as "dispositions for arrears and other dispositions");
納付義務者が法第二百四条の二第一項に規定する滞納処分等その他の処分（以下「滞納処分等その他の処分」という。）の執行を免れる目的でその財産について隠ぺいしているおそれがあること。
the amount of premiums, etc. (meaning the premiums, etc. prescribed in Article 204-2, paragraph (1) of the Act; the same applies in the following item, Articles 64-4, 64-5, and 64-7, Article 64-8, paragraph (1), and Article 64-9) in arrears of the person liable for payment (where the person liable for payment is in arrears with premiums under the provisions of the Employees' Pension Insurance Act, contributions under the provisions of the Act on Support for Children and Child-rearing, special payment premiums under the provisions of the Act on Special Provisions for Insurance Benefit and Premium Payment in Relation to Employee's Pension Insurance (Act No. 131 of 2007), or other amounts to be collected under the provisions of those Acts, the amount obtained by adding the total sum of those premiums, contributions, special payment premiums, or amounts to be collected under the provisions of those Acts that are in arrears) is the amount specified by Order of the Ministry of Health, Labour and Welfare or more;
納付義務者が滞納している保険料等（法第二百四条の二第一項に規定する保険料等をいう。次号、第六十四条の四、第六十四条の五、第六十四条の七、第六十四条の八第一項及び第六十四条の九において同じ。）の額（納付義務者が、厚生年金保険法の規定による保険料、子ども・子育て支援法の規定による拠出金、厚生年金保険の保険給付及び保険料の納付の特例等に関する法律（平成十九年法律第百三十一号）の規定による特例納付保険料その他これらの法律の規定による徴収金を滞納しているときは、当該滞納している保険料、拠出金、特例納付保険料又はこれらの法律の規定による徴収金の合計額を加算した額）が厚生労働省令で定める金額以上であること。
notwithstanding having received dispositions for arrears and other dispositions, the person liable for payment is not found to have a sincere intention to pay the premiums, etc. in arrears.
滞納処分等その他の処分を受けたにもかかわらず、納付義務者が滞納している保険料等の納付について誠実な意思を有すると認められないこと。
Article 64Delegation of Authority to the Minister of Finance
第六十四条（財務大臣への権限の委任）
Where the Minister of Health, Labour and Welfare delegates authority for dispositions for arrears and other dispositions pursuant to Article 204-2, paragraph (1) of the Act, the Minister delegates all of it to the Minister of Finance, except for the following:
厚生労働大臣は、法第二百四条の二第一項の規定により滞納処分等その他の処分の権限を委任する場合においては、次に掲げるものを除き、その全部を財務大臣に委任する。
the notice under Article 138 of the National Tax Collection Act (Act No. 147 of 1959), which is to be governed by the same rules pursuant to the provisions of Article 183 of the Act;
法第百八十三条の規定によりその例によるものとされる国税徴収法（昭和三十四年法律第百四十七号）第百三十八条の規定による告知
the suspension of the execution of a disposition for arrears under Article 153, paragraph (1) of the National Tax Collection Act, which is to be governed by the same rules pursuant to the provisions of Article 183 of the Act;
法第百八十三条の規定によりその例によるものとされる国税徴収法第百五十三条第一項の規定による滞納処分の執行の停止
the extension under Article 11 of the Act on General Rules for National Taxes (Act No. 66 of 1962), which is to be governed by the same rules pursuant to the provisions of Article 183 of the Act;
法第百八十三条の規定によりその例によるものとされる国税通則法（昭和三十七年法律第六十六号）第十一条の規定による延長
the notice under Article 36, paragraph (1) of the Act on General Rules for National Taxes, which is to be governed by the same rules pursuant to the provisions of Article 183 of the Act;
法第百八十三条の規定によりその例によるものとされる国税通則法第三十六条第一項の規定による告知
the acceptance of entrustment under Article 55, paragraph (1) of the Act on General Rules for National Taxes, which is to be governed by the same rules pursuant to the provisions of Article 183 of the Act;
法第百八十三条の規定によりその例によるものとされる国税通則法第五十五条第一項の規定による受託
the exemption under Article 63 of the Act on General Rules for National Taxes, which is to be governed by the same rules pursuant to the provisions of Article 183 of the Act;
法第百八十三条の規定によりその例によるものとされる国税通則法第六十三条の規定による免除
the delivery under Article 123, paragraph (1) of the Act on General Rules for National Taxes, which is to be governed by the same rules pursuant to the provisions of Article 183 of the Act; and
法第百八十三条の規定によりその例によるものとされる国税通則法第百二十三条第一項の規定による交付
authority specified by Order of the Ministry of Health, Labour and Welfare, in addition to that listed in the preceding items.
前各号に掲げるもののほか、厚生労働省令で定める権限
第六十四条の二（国税局長又は税務署長への権限の委任に関する厚生年金保険法の規定の読替え）
Where the provisions of Article 100-5, paragraphs (6) and (7) of the Employees' Pension Insurance Act apply mutatis mutandis pursuant to Article 204-2, paragraph (2) of the Act, the phrase "locality of the place of business or office" in those provisions is deemed to be replaced with "locality of the place of business or office (in the case of an applicable place of business under Article 34, paragraph (1) of the Act, the locality of the place of business or office designated by the Minister of Health, Labour and Welfare from among the two or more places of business or offices that became one applicable place of business pursuant to that paragraph)".
法第二百四条の二第二項の規定により厚生年金保険法第百条の五第六項及び第七項の規定を準用する場合においては、これらの規定中「所在地」とあるのは、「所在地（法第三十四条第一項の適用事業所にあつては、同項の規定により一の適用事業所となつた二以上の事業所又は事務所のうちから厚生労働大臣が指定する事業所又は事務所の所在地）」と読み替えるものとする。
Article 64-3Delegation of Authority to a Regional Commissioner or a District Director
第六十四条の三（国税局長又は税務署長への権限の委任）
The Commissioner of the National Tax Agency delegates all of the authority delegated pursuant to the provisions of Article 100-5, paragraph (5) of the Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 204-2, paragraph (2) of the Act, to the regional commissioner having jurisdiction over the locality of the place of business of the person liable for payment (in the case of an applicable place of business under Article 34, paragraph (1) of the Act, the locality of the place of business designated by the Minister of Health, Labour and Welfare from among the two or more places of business that became one applicable place of business pursuant to that paragraph; the same applies in the following paragraph).
国税庁長官は、法第二百四条の二第二項において準用する厚生年金保険法第百条の五第五項の規定により委任された権限の全部を、納付義務者の事業所の所在地（法第三十四条第一項の適用事業所にあっては、同項の規定により一の適用事業所となった二以上の事業所のうちから厚生労働大臣が指定する事業所の所在地。次項において同じ。）を管轄する国税局長に委任する。
A regional commissioner, when finding it necessary, delegates all of the authority delegated pursuant to the provisions of Article 100-5, paragraph (6) of the Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 204-2, paragraph (2) of the Act, to the district director having jurisdiction over the locality of the place of business of the person liable for payment.
国税局長は、必要があると認めるときは、法第二百四条の二第二項において準用する厚生年金保険法第百条の五第六項の規定により委任された権限の全部を、納付義務者の事業所の所在地を管轄する税務署長に委任する。
Article 64-4Cases Where JPS Carries Out Receipt
第六十四条の四（機構が収納を行う場合）
The cases specified by Cabinet Order as referred to in Article 204-6, paragraph (1) of the Act are the following cases:
法第二百四条の六第一項の政令で定める場合は、次に掲げる場合とする。
where a person liable for payment who has received a demand pursuant to the provisions of Article 180, paragraph (2) of the Act has made a request to the effect that the person wishes to pay premiums, etc. at a pension office prescribed in Article 29 of the Japan Pension Organization Act (Act No. 109 of 2007) (referred to as a "pension office" in the following item and paragraph (2) of the following Article);
where a person liable for payment who has received notice of payment of premiums with the due date advanced, owing to falling under any of the items of Article 172 of the Act, has made a request to the effect that the person wishes to pay premiums at a pension office;
where an employee of the Japan Pension Service (hereinafter referred to as "JPS") that carries out the receipt under Article 204-6, paragraph (1) of the Act, appointed pursuant to the provisions of Article 100-11, paragraph (2) of the Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 204-6, paragraph (2) of the Act (referred to as a "receiving employee" in item (v) and Article 64-9), who has also been appointed as a collection official under Article 204-3, paragraph (1) of the Act pursuant to the provisions of Article 100-6, paragraph (2) of the Employees' Pension Insurance Act as applied mutatis mutandis pursuant to Article 204-3, paragraph (2) of the Act (hereinafter referred to as an "employee" in this item and the following item), visits a person liable for payment prescribed in the preceding two items in order to collect premiums, etc., and that person liable for payment requests that the employee receive the premiums, etc.;
法第二百四条の六第二項において準用する厚生年金保険法第百条の十一第二項の規定により任命された法第二百四条の六第一項の収納を行う日本年金機構（以下「機構」という。）の職員（第五号及び第六十四条の九において「収納職員」という。）であって併せて法第二百四条の三第一項の徴収職員として同条第二項において準用する厚生年金保険法第百条の六第二項の規定により任命された者（以下この号及び次号において「職員」という。）が、保険料等を徴収するため、前二号に規定する納付義務者を訪問した際に、当該納付義務者が当該職員による保険料等の収納を希望した場合
where an employee has obtained money, in order to collect premiums, etc., through a disposition listed in Article 204, paragraph (1), item (xv) of the Act that is governed by the same rules as dispositions of a national tax delinquency;
職員が、保険料等を徴収するため法第二百四条第一項第十五号に掲げる国税滞納処分の例による処分により金銭を取得した場合
in addition to the cases listed in the preceding items, cases specified by Order of the Ministry of Health, Labour and Welfare as cases where receipt of premiums, etc. by receiving employees contributes to the convenience of persons liable for payment, or other cases where receipt of premiums, etc. by receiving employees is appropriate and effective.
第六十四条の五（公示）
When the Minister of Health, Labour and Welfare has JPS carry out the receipt of premiums, etc. pursuant to the provisions of Article 204-6, paragraph (1) of the Act, the Minister must give public notice to that effect.
厚生労働大臣は、法第二百四条の六第一項の規定により機構に保険料等の収納を行わせるに当たり、その旨を公示しなければならない。
When the public notice referred to in the preceding paragraph has been given, JPS must, without delay, make public the names and locations of pension offices and other matters necessary for the receipt of premiums, etc. as specified by Order of the Ministry of Health, Labour and Welfare; the same applies when it has changed them.
第六十四条の六（機構が行う収納に関する厚生年金保険法の規定の読替え）
The technical replacement of terms in the application mutatis mutandis of the Employees' Pension Insurance Act pursuant to Article 204-6, paragraph (2) of the Act is as set out in the following table, in which the words listed in the middle column in the provisions listed in the left-hand column are deemed to be replaced with the words listed in the right-hand column.
| Provision of the Employees' Pension Insurance Act in which words are to be replaced | Words to be replaced | Words to replace them |
| Article 100-11, paragraph (2) | the preceding paragraph | Article 204-6, paragraph (1) of the Health Insurance Act |
| JPS officials undertaking | officials of the Japan Pension Service (hereinafter referred to as "JPS") undertaking | |
| Article 100-11, paragraph (3) | paragraph (1) | Article 204-6, paragraph (1) of the Health Insurance Act |
| premiums or other such monies | premiums or other such monies (meaning the premiums, etc. prescribed in Article 204-2, paragraph (1) of the Health Insurance Act; the same applies in paragraph (6)) | |
| Article 100-11, paragraph (5) | the preceding two paragraphs | the preceding two paragraphs as applied mutatis mutandis pursuant to Article 204-6, paragraph (2) of the Health Insurance Act |
| Article 100-11, paragraph (6) | each of the preceding paragraphs | Article 204-6, paragraph (1) of the Health Insurance Act and paragraph (2) through the preceding paragraph as applied mutatis mutandis pursuant to paragraph (2) of that Article |
| receipt of premiums and other such monies | receipt of premiums and other such monies under paragraph (1) of that Article |
法第二百四条の六第二項の規定による厚生年金保険法の準用についての技術的読替えは、次の表のとおりとする。
| 厚生年金保険法の規定中読み替える規定 | 読み替えられる字句 | 読み替える字句 |
| 第百条の十一第二項 | 前項 | 健康保険法第二百四条の六第一項 |
| 行う機構 | 行う日本年金機構（以下「機構」という。） | |
| 第百条の十一第三項 | 第一項 | 健康保険法第二百四条の六第一項 |
| 保険料等 | 保険料等（同法第二百四条の二第一項に規定する保険料等をいう。第六項において同じ。） | |
| 第百条の十一第五項 | 前二項 | 健康保険法第二百四条の六第二項において準用する前二項 |
| 第百条の十一第六項 | 前各項 | 健康保険法第二百四条の六第一項及び同条第二項において準用する第二項から前項まで |
| 第一項 | 同条第一項 |
Article 64-7Deadline for Receipt of Premiums, etc.
第六十四条の七（保険料等の収納期限）
JPS may receive premiums, etc. belonging to each fiscal year of the national government only up to April 30 of the following fiscal year.
Article 64-8Procedures for Receipt by JPS
第六十四条の八（機構による収納手続）
When JPS has carried out receipt under Article 204-6, paragraph (1) of the Act with respect to premiums, etc., it must issue a receipt to the person who paid those premiums, etc., as specified by Order of the Ministry of Health, Labour and Welfare. In this case, JPS must, without delay, report to the revenue collection officer of the Pension Special Account that it has carried out that receipt, as specified by Order of the Ministry of Health, Labour and Welfare.
機構は、保険料等につき、法第二百四条の六第一項の規定による収納を行ったときは、当該保険料等の納付をした者に対し、厚生労働省令で定めるところにより、領収証書を交付しなければならない。この場合において、機構は、厚生労働省令で定めるところにより、遅滞なく、当該収納を行った旨を年金特別会計の歳入徴収官に報告しなければならない。
When the Minister of Health, Labour and Welfare establishes the Order of the Ministry of Health, Labour and Welfare prescribed in the preceding paragraph, the Minister must consult the Minister of Finance in advance.
厚生労働大臣は、前項に規定する厚生労働省令を定めるときは、あらかじめ、財務大臣に協議しなければならない。
第六十四条の九（帳簿の備付け）
JPS must keep books concerning the receipt of premiums, etc. by receiving employees and the remittance to the Bank of Japan of the premiums, etc. so received, and must record in them the matters concerning the receipt and remittance of those premiums, etc.
In addition to what is provided for in Article 64-4 through the preceding Article, matters necessary for receipt by JPS pursuant to Article 204-6 of the Act are specified by Order of the Ministry of Health, Labour and Welfare.
第六十四条の四から前条までに定めるもののほか、法第二百四条の六の規定により機構が行う収納について必要な事項は、厚生労働省令で定める。
When the Minister of Health, Labour and Welfare establishes the Order of the Ministry of Health, Labour and Welfare prescribed in the preceding paragraph, the Minister must consult the Minister of Finance in advance.
厚生労働大臣は、前項に規定する厚生労働省令を定めるときは、あらかじめ、財務大臣に協議しなければならない。
第六十四条の十一（機構への事務の委託に関する厚生年金保険法の規定の読替え）
The technical replacement of terms in the application mutatis mutandis of the Employees' Pension Insurance Act pursuant to Article 205-2, paragraph (2) of the Act is as set out in the following table, in which the words listed in the middle column in the provisions listed in the left-hand column are deemed to be replaced with the words listed in the right-hand column.
| Provision of the Employees' Pension Insurance Act in which words are to be replaced | Words to be replaced | Words to replace them |
| Article 100-10, paragraph (2) | for JPS to implement | for the Japan Pension Service (referred to as "JPS" in the following paragraph) to implement |
| the items of the preceding paragraph | the items of Article 205-2, paragraph (1) of the Health Insurance Act | |
| Article 100-10, paragraph (3) | the preceding two paragraphs | Article 205-2, paragraph (1) of the Health Insurance Act and the preceding paragraph as applied mutatis mutandis pursuant to paragraph (2) of that Article |
| the items of paragraph (1) | the items of paragraph (1) of that Article |
法第二百五条の二第二項の規定による厚生年金保険法の準用についての技術的読替えは、次の表のとおりとする。
| 厚生年金保険法の規定中読み替える規定 | 読み替えられる字句 | 読み替える字句 |
| 第百条の十第二項 | 機構 | 日本年金機構（次項において「機構」という。） |
| 前項各号 | 健康保険法第二百五条の二第一項各号 | |
| 第百条の十第三項 | 前二項 | 健康保険法第二百五条の二第一項及び同条第二項において準用する前項 |
| 第一項各号 | 同条第一項各号 |
JHIAmachine translation
「協会」
Short for the Japan Health Insurance Association (全国健康保険協会).
Short name set inArticle 1-2, paragraph (1)
place of businessmachine translation
「事業所」
Short for a place of business or office (事業所又は事務所), as the word is used in this Order from Article 47 on.
Short name set inArticle 47, paragraph (1)
dispositions for arrears and other dispositionsmachine translation
「滞納処分等その他の処分」
From Article 63, paragraph (1), item (ii) on, the dispositions for arrears and other dispositions as defined in Article 204-2, paragraph (1) of the Health Insurance Act: the dispositions for arrears, etc. (滞納処分等) and the other powers under Article 204, paragraph (1), item (xvi) of that Act that the Minister of Health, Labour and Welfare has decided under paragraph (3) of that Article to exercise personally, with further powers a Ministry of Health, Labour and Welfare Order (厚生労働省令) names, which Article 204-2 lets the Minister delegate to the Minister of Finance.
Short name set inArticle 63, paragraph (1), item (ii)
premiums, etc.machine translation
「保険料等」
In Article 63, paragraph (1), items (iii) and (iv), and in Articles 64-4, 64-5, 64-7, 64-8, paragraph (1) and 64-9, premiums, etc. as defined in Article 204-2, paragraph (1) of the Health Insurance Act: premiums (保険料) and other money collected under that Act, except money collected under its Article 58, Article 74, paragraph (2) and Article 109, paragraph (2).
Defined inArticle 63, paragraph (1), item (iii)· applies only in this provision and in Article 63, paragraph (1), item (iv); Articles 64-4, 64-5, 64-7 and 64-9; and Article 64-8, paragraph (1)
pension officemachine translation
「年金事務所」
A pension office (年金事務所) as provided in Article 29 of the Japan Pension Organization Act: an office the Japan Pension Service (日本年金機構) sets up where needed to handle part of the work of its branch offices, with an eye to the convenience of insured persons, employers and beneficiaries.
Short name set inArticle 64-4, paragraph (1), item (i)· applies only in this provision and in Article 64-4, paragraph (1), item (ii); and Article 64-5, paragraph (2)
receiving employeemachine translation
「収納職員」
In Article 64-4, paragraph (1), items (iii) and (v) and Article 64-9, an employee of the Japan Pension Service (日本年金機構) appointed under Article 100-11, paragraph (2) of the Employees' Pension Insurance Act, as applied by Article 204-6, paragraph (2) of the Health Insurance Act, to receive the premiums and other money that Article 204-6, paragraph (1) of the Health Insurance Act lets the Service receive.
Short name set inArticle 64-4, paragraph (1), item (iii)· applies only in this provision and in Article 64-4, paragraph (1), item (v); and Article 64-9
JPSmachine translation
「機構」
Short for the Japan Pension Service (日本年金機構).
Short name set inArticle 64-4, paragraph (1), item (iii)
employeemachine translation
「職員」
In Article 64-4, paragraph (1), items (iii) and (iv), an employee of the Japan Pension Service (日本年金機構) who is a receiving employee (収納職員) and has also been appointed, under Article 100-6, paragraph (2) of the Employees' Pension Insurance Act as applied by Article 204-3, paragraph (2) of the Health Insurance Act, as a collecting employee (徴収職員) under Article 204-3, paragraph (1) of the Health Insurance Act.
Short name set inArticle 64-4, paragraph (1), item (iii)· applies only in this item and in Article 64-4, paragraph (1), item (iv)
JPSmachine translation
「機構」
Short for the Japan Pension Service (日本年金機構).
Short name set inArticle 64-6, paragraph (1)
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director 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)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
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.
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.
special ward
特別区
A ward (区) of a metropolis (都) (Local Autonomy Act, Article 281, paragraph (1)). Today the only special wards are the 23 wards of Tokyo. A special ward is a basic local government in its own right: it does, in general, the work a city, town or village (市町村) does elsewhere, apart from what the metropolis does across all the wards as one (Article 281-2, paragraph (2)). Where a law or order gives a city (市) work to do, its provisions on that work also apply to a special ward, for the work the ward does (Article 281, paragraph (2), and Article 283, paragraph (2)); a Cabinet Order (政令) can make special rules where they cannot apply as they stand (Article 283, paragraph (3)).
Written by AI using Local Autonomy Act, Arts. 281, 281-2, 283 as a reference.