Article 50Notification of the Business Office of a Financial Institution or Other Such Place and Office Number
第五十条（金融機関の営業所等の届出及び営業所番号）
The head of the business office of a financial institution or other such place must, as provided by Ministry of Finance Order, submit to the Commissioner of the National Tax Agency, through the competent district director with jurisdiction over the location of that business office of a financial institution or other such place, a written notice stating the name and location of that business office of a financial institution or other such place, the individual number or corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) (in the case of an individual who has no individual number, the name and location) of the financial institution, etc. (meaning a person listed in the items of Article 32 (Scope of Financial Institutions, etc.)) pertaining to that business office of a financial institution or other such place, and other matters.
金融機関の営業所等の長は、財務省令で定めるところにより、当該金融機関の営業所等の名称及び所在地並びに当該金融機関の営業所等に係る金融機関等（第三十二条各号（金融機関等の範囲）に掲げる者をいう。）の個人番号又は法人番号（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第二条第十六項（定義）に規定する法人番号をいう。以下同じ。）（個人番号を有しない個人にあつては、名称及び所在地）その他の事項を記載した届出書を、当該金融機関の営業所等の所在地の所轄税務署長を経由して、国税庁長官に提出しなければならない。
Upon the submission of the written notice set forth in the preceding paragraph, the Commissioner of the National Tax Agency may, for all or some of the business offices of financial institutions or other such places pertaining to that written notice, determine a number for each such business office of a financial institution or other such place (hereinafter in this Article referred to as the "office number"), or change that office number.
国税庁長官は、前項の届出書の提出があつた場合には、当該届出書に係る金融機関の営業所等の全部又は一部につき、当該金融機関の営業所等ごとの番号（以下この条において「営業所番号」という。）を定め、又は当該営業所番号を変更することができる。
When the Commissioner of the National Tax Agency has determined or changed an office number under the preceding paragraph, the Commissioner is to notify the head of the business office of the financial institution or other such place concerned, in writing, to that effect and of that office number.
The head of the business office of a financial institution or other such place that has received notice of an office number is to add that office number to the documents prescribed in this Section that are submitted to the district director (including electronic or magnetic records recording the matters to be stated in those documents that are provided by electronic or magnetic means).
Read this with the articles around it
electronic or magnetic meansmachine translation
「電磁的方法」
A way of using an electronic data processing system or other information and communications technology, as Article 10, paragraph (8) of the Income Tax Act defines it.
Defined inArticle 38, paragraph (3)· applies only in this section
electronic or magnetic recordmachine translation
「電磁的記録」
A record made in electronic, magnetic or any other form people cannot perceive directly, for use in computer processing.
Defined inArticle 38, paragraph (3)· applies only in this section
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Defined inArticle 41, paragraph (1), item (i)
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 50, paragraph (1)
office numbermachine translation
「営業所番号」
In Article 50, a number the Commissioner of the National Tax Agency (国税庁長官) may set, or change, for each business office or similar place of a financial institution whose head has filed the notification paragraph (1) of that Article requires.
Short name set inArticle 50, paragraph (2)· applies only in this article
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.