Article 86Payment Report on Life Insurance Proceeds, etc.
第八十六条（生命保険金等の支払調書）
A person who pays, in Japan, an insurance benefit or benefit prescribed in Article 225, paragraph (1), item (iv) (Payment Reports on Life Insurance Proceeds, etc.) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to that set forth in Article 161, paragraph (1), item (xiv) (Domestic Source Income) or Article 209, item (ii) (Pensions Exempt from Withholding) of the Act; hereinafter referred to as "life insurance benefit, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (iv) or (viii) of the Act, for each person receiving the payment of the life insurance benefit, etc., submit a report stating the following matters (excluding the matter set forth in item (viii) for an annuity prescribed in Article 183, paragraph (1) (Premiums, etc. to Be Deducted in Calculating the Amount of Miscellaneous Income from Annuities Under Life Insurance Policies or Similar Contracts) of the Order) to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that life insurance benefit, etc.:
国内において法第二百二十五条第一項第四号（生命保険金等の支払調書）に規定する保険金又は給付（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第十四号（国内源泉所得）又は第二百九条第二号（源泉徴収を要しない年金）に掲げるものに限る。以下この条において「生命保険金等」という。）の支払をする者は、法第二百二十五条第一項第四号又は第八号の規定により、生命保険金等の支払を受ける者の各人別に、次に掲げる事項（令第百八十三条第一項（生命保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する年金にあつては、第八号に掲げる事項を除く。）を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその生命保険金等の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
the name or title, domicile or residence, or location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
the amount of life insurance benefit, etc. for which payment was finalized during the year;
その年中に支払の確定した生命保険金等の金額
the amount of any surplus or rebate distributed or rebated during the year under the contract on which the payment of the life insurance benefit, etc. is based, that is distributed or rebated together with that life insurance benefit, etc. or after its payment;
その年中に生命保険金等の支払の基礎となる契約に基づき分配又は割戻しをする剰余金又は割戻金でその生命保険金等とともに又はその生命保険金等の支払の後に分配又は割戻しをするものの金額
the amount set forth in Article 183, paragraph (4), item (iii) of the Order pertaining to the contract referred to in the preceding item, as calculated pursuant to paragraph (1), item (ii) or (iii) of that Article without applying the provisions of paragraph (4) of that Article, or the total amount of the premiums or contributions prescribed in paragraph (2), item (ii) of that Article or the amount calculated pursuant to paragraph (2), item (iii) of that Article;
前号の契約に係る令第百八十三条第四項第三号に掲げる金額につき同項の規定を適用しないで同条第一項第二号若しくは第三号の規定により計算した金額又は同条第二項第二号に規定する保険料若しくは掛金の総額若しくは同項第三号の規定により計算した金額
the amount of income tax subject to Withholding on the life insurance benefit, etc. set forth in item (ii);
the date on which the payment was finalized;
支払の確定した日
the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person who concluded, with the person who pays the life insurance benefit, etc. set forth in item (ii), the contract forming the basis for that payment;
in the case where, after the conclusion of the contract referred to in item (iii) (excluding a contract pertaining to group insurance prescribed in Article 326, paragraph (6), item (iii) (Withholding on Annuities Based on Life Insurance Policies or Similar Contracts) of the Order (referred to as "group insurance" in paragraph (1), item (viii) of the following Article) and an insurance policy pertaining to benefits prescribed in Article 351, paragraph (1), items (iii) through (ix) (Benefits Similar to Life Insurance Benefits, etc.) of the Order), there has been a change of the contracting party pertaining to that contract (excluding a change made upon the death of the contracting party pertaining to that contract; the same applies hereinafter in this item), the following matters:
the name or title and domicile or place of residence, or the location of the head office or principal office, of the contracting party before that change of contracting party (where the contracting party pertaining to that contract has been changed two or more times, before the last change of contracting party);
当該契約者の変更（当該契約に係る契約者の変更を二回以上行つた場合には、最後の契約者の変更）前の契約者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
the amount of the premiums or contributions paid by the current contracting party pertaining to that contract;
当該契約に係る現契約者が払い込んだ保険料又は掛金の額
the number of changes of the contracting party pertaining to that contract;
当該契約に係る契約者の変更の回数
in the case where the tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identifiable, the name and domicile or place of residence of that tax agent;
その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
any other matters for reference.
その他参考となるべき事項
A person who pays a life insurance benefit, etc. must, in the case where that life insurance benefit, etc. is an annuity set forth in Article 209, item (ii) of the Act, enter in the report referred to in the preceding paragraph pertaining to that life insurance benefit, etc. (referred to as a "life insurance annuity acquired through inheritance, etc." in this Article), in addition to the matters set forth in the items of that paragraph, the following matters pertaining to that life insurance annuity acquired through inheritance, etc.:
the payment commencement date (meaning the payment commencement date prescribed in Article 185, paragraph (1), item (i) (Calculation of the Amount of Miscellaneous Income from Annuities Based on Life Insurance Policies or Similar Contracts Pertaining to Inheritance, etc.) of the Order);
支払開始日（令第百八十五条第一項第一号（相続等に係る生命保険契約等に基づく年金に係る雑所得の金額の計算）に規定する支払開始日をいう。）
the number of remaining years prescribed in Article 185, paragraph (1), item (i), (a) of the Order; the age, on the payment commencement date, of the person subject to the contract prescribed in item (ii), (a) of that paragraph, pertaining to the number of years of life expectancy at the payment commencement date prescribed in item (ii), (a) of that paragraph (referred to as "age at the payment start date" in this item and paragraph (2), item (ii) of the following Article); the number of years of the payment period prescribed in item (iii) of that paragraph, and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date; the number of years of the guarantee period prescribed in item (iv), (a) of that paragraph, and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date prescribed in item (iv), (b) of that paragraph; or the number of years of the payment period prescribed in item (v) of that paragraph and the age at the payment start date pertaining to the number of years of life expectancy at the payment commencement date, and the number of years of the guarantee period prescribed in item (v), (a) of that paragraph;
令第百八十五条第一項第一号イに規定する残存期間年数、同項第二号イに規定する支払開始日余命年数に係る同号イに規定する契約対象者についての支払開始日における年齢（以下この号及び次条第二項第二号において「支払開始日年齢」という。）、令第百八十五条第一項第三号に規定する支払期間年数及び支払開始日余命年数に係る支払開始日年齢、同項第四号イに規定する保証期間年数及び同号ロに規定する支払開始日余命年数に係る支払開始日年齢又は同項第五号に規定する支払期間年数及び支払開始日余命年数に係る支払開始日年齢並びに同号イに規定する保証期間年数
the total payment amount prescribed in Article 185, paragraph (1), item (i) of the Order, or the estimated total payment amount that is to serve as the basis for calculating the amount to be included in the gross revenue pertaining to miscellaneous income for that year pursuant to the provisions of items (ii) through (v) of that paragraph;
令第百八十五条第一項第一号に規定する支払総額又は同項第二号から第五号までの規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額
the ratio prescribed in Article 185, paragraph (1), item (viii) or (ix) of the Order;
令第百八十五条第一項第八号又は第九号に規定する割合
where that life insurance annuity acquired through inheritance, etc. is an annuity subject to the provisions of Article 185, paragraph (2) of the Order, the amount at which the rights pertaining to that life insurance annuity acquired through inheritance, etc. have been valued pursuant to the provisions of Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act (Act No. 73 of 1950).
当該相続等生命保険年金が令第百八十五条第二項の規定の対象となる年金である場合には、当該相続等生命保険年金に係る権利について相続税法（昭和二十五年法律第七十三号）第二十四条（定期金に関する権利の評価）の規定により評価された額
In the case referred to in paragraph (1), when falling under a case set forth in one of the following items, the report referred to in that paragraph pertaining to the annuity or lump-sum payment that falls under that item is not required to be submitted:
where the amount paid during the year to the same person as an annuity prescribed in Article 183, paragraph (1) of the Order (excluding a life insurance annuity acquired through inheritance, etc.) is 200,000 yen or less;
同一人に対するその年中の令第百八十三条第一項に規定する年金（相続等生命保険年金を除く。）の支払金額が二十万円以下である場合
where the amount to be paid at one time as a lump-sum payment prescribed in Article 183, paragraph (2) of the Order or as a property accumulation benefit, a Class 1 property accumulation fund benefit or a Class 2 property accumulation fund benefit set forth in Article 351, paragraph (1), item (ix) of the Order is 1,000,000 yen or less;
令第百八十三条第二項に規定する一時金又は令第三百五十一条第一項第九号に掲げる財産形成給付金、第一種財産形成基金給付金若しくは第二種財産形成基金給付金で一回に支払うべき金額が百万円以下である場合
in addition to the case set forth in the preceding item, where, for a life insurance benefit, etc. to be paid during the year (excluding a life insurance annuity acquired through inheritance, etc.), a report under Article 59, paragraph (1), item (i) (Submission of Reports on Life Insurance Benefits, etc.) of the Inheritance Tax Act has already been submitted.
前号に掲げる場合のほか、その年中に支払うべき生命保険金等（相続等生命保険年金を除く。）につきすでに相続税法第五十九条第一項第一号（生命保険金等の調書の提出）の規定による調書が提出されている場合
Article 87Payment Report on Casualty Insurance Benefits, etc.
第八十七条（損害保険等給付の支払調書）
A person who, in Japan, pays a benefit specified by Cabinet Order prescribed in Article 225, paragraph (1), item (v) (Payment Report on Casualty Insurance Benefits, etc.) of the Act (where the person receiving the payment is a Nonresident or Foreign Corporation, limited to those set forth in Article 161, paragraph (1), item (xiv) (Domestic Source Income) or Article 209, item (ii) (Pensions Exempt from Withholding) of the Act; referred to as "casualty insurance benefit, etc." in this Article) must, pursuant to Article 225, paragraph (1), item (v) or (viii) of the Act, submit a report stating the following matters (excluding the matter set forth in item (viii) for an annuity based on a casualty insurance policy, etc. prescribed in Article 184, paragraph (1) (Premiums, etc. Deductible in Calculating the Amount of Miscellaneous Income from Annuities Based on Casualty Insurance Policies, etc.) of the Order) for each person receiving payment of the casualty insurance benefit, etc., to the district director with jurisdiction over the location of the office, place of business or other equivalent place of the person making the payment that handles the payment affairs for that casualty insurance benefit, etc.:
国内において法第二百二十五条第一項第五号（損害保険等給付の支払調書）に規定する政令で定める給付（その支払を受ける者が非居住者又は外国法人である場合には、法第百六十一条第一項第十四号（国内源泉所得）又は第二百九条第二号（源泉徴収を要しない年金）に掲げるものに限る。以下この条において「損害保険等給付」という。）の支払をする者は、法第二百二十五条第一項第五号又は第八号の規定により、損害保険等給付の支払を受ける者の各人別に、次に掲げる事項（令第百八十四条第一項（損害保険契約等に基づく年金に係る雑所得の金額の計算上控除する保険料等）に規定する損害保険契約等に基づく年金にあつては、第八号に掲げる事項を除く。）を記載した調書を、その支払をする者の事務所、事業所その他これらに準ずるものでその損害保険等給付の支払事務を取り扱うものの所在地の所轄税務署長に提出しなければならない。
the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person receiving the payment;
the amount of the casualty insurance benefit, etc. for which payment was finalized during the year;
その年中に支払の確定した損害保険等給付の金額
the amount of surplus or rebate that is distributed or rebated during the year under the contract forming the basis for the payment of the casualty insurance benefit, etc., and that is distributed or rebated together with that casualty insurance benefit, etc. or after the payment of that casualty insurance benefit, etc.;
その年中に損害保険等給付の支払の基礎となる契約に基づき分配又は割戻しをする剰余金又は割戻金でその損害保険等給付とともに又はその損害保険等給付の支払の後に分配又は割戻しをするものの金額
the amount set forth in Article 184, paragraph (3), item (i) of the Order pertaining to the contract referred to in the preceding item, as calculated pursuant to paragraph (1), item (ii) of that Article without applying the provisions of paragraph (3) of that Article, or the total amount of the premiums or contributions prescribed in paragraph (2), item (ii) of that Article;
前号の契約に係る令第百八十四条第三項第一号に掲げる金額につき同項の規定を適用しないで同条第一項第二号の規定により計算した金額又は同条第二項第二号に規定する保険料若しくは掛金の総額
the amount of income tax subject to Withholding on the casualty insurance benefit, etc. set forth in item (ii);
the date on which the payment was finalized;
支払の確定した日
the name or title, domicile or place of residence, or the location of the head office or principal office, and individual number or corporate number of the person who concluded, with the person who pays the casualty insurance benefit, etc. set forth in item (ii), the contract forming the basis for that payment;
in the case where, after the conclusion of the contract referred to in item (iii) (excluding a contract pertaining to group insurance and a casualty insurance policy whose contracting party is a management association prescribed in Article 2, item (iii) (Definitions) of the Act on Advancement of Proper Condominium Management (Act No. 149 of 2000) or a manager, etc. prescribed in item (iv) of that Article and whose subject matter of insurance is the common areas prescribed in Article 2, paragraph (4) (Definitions) of the Act on Building Unit Ownership (Act No. 69 of 1962) or the common areas in a housing complex prescribed in Article 67, paragraph (1) (Common Areas in a Housing Complex) of that Act), there has been a change of the contracting party pertaining to that contract (excluding a change made upon the death of the contracting party pertaining to that contract; the same applies hereinafter in this item), the following matters:
第三号の契約（団体保険に係る契約及びマンションの管理の適正化の推進に関する法律（平成十二年法律第百四十九号）第二条第三号（定義）に規定する管理組合又は同条第四号に規定する管理者等を契約者とし建物の区分所有等に関する法律（昭和三十七年法律第六十九号）第二条第四項（定義）に規定する共有部分又は同法第六十七条第一項（団地共用部分）に規定する団地共用部分を保険の目的とする損害保険契約を除く。）の締結後に当該契約に係る契約者の変更（当該契約に係る契約者の死亡に伴い行われる変更を除く。以下この号において同じ。）があつた場合には、次に掲げる事項
the name or title and domicile or residence, or location of the head office or principal office, of the contracting party before that change of contracting party (where the contracting party under that contract has been changed two or more times, before the last change of contracting party);
当該契約者の変更（当該契約に係る契約者の変更を二回以上行つた場合には、その最後の契約者の変更）前の契約者の氏名又は名称及び住所若しくは居所又は本店若しくは主たる事務所の所在地
the amount of the premiums or contributions paid by the present contracting party under that contract;
当該契約に係る現契約者が払い込んだ保険料又は掛金の額
the number of changes of contracting party under that contract.
当該契約に係る契約者の変更の回数
where a tax agent notified by the person receiving the payment pursuant to Article 117, paragraph (2) (Tax Agent) of the Act on General Rules for National Taxes is identified, the name and domicile or residence of that tax agent;
その支払を受ける者が国税通則法第百十七条第二項（納税管理人）の規定により届け出た納税管理人が明らかな場合には、その氏名及び住所又は居所
any other matters for reference.
その他参考となるべき事項
A person who pays a casualty insurance benefit, etc. must, where that casualty insurance benefit, etc. is an annuity set forth in Article 209, item (ii) of the Act, state in the report referred to in the preceding paragraph pertaining to that casualty insurance benefit, etc. (hereinafter referred to as "non-life insurance annuity acquired through inheritance, etc." in this Article), in addition to the matters set forth in the items of that paragraph, the following matters pertaining to that non-life insurance annuity acquired through inheritance, etc.:
the payment commencement date (meaning the payment commencement date prescribed in Article 186, paragraph (1), item (i) (Calculation of the Amount of Miscellaneous Income from Annuities Based on Casualty Insurance Policies, etc. Pertaining to Inheritance, etc.) of the Order);
支払開始日（令第百八十六条第一項第一号（相続等に係る損害保険契約等に基づく年金に係る雑所得の金額の計算）に規定する支払開始日をいう。）
in the case where that non-life insurance annuity acquired through inheritance, etc. is deemed, pursuant to Article 186, paragraph (1), item (i) of the Order, to be a fixed annuity prescribed in Article 185, paragraph (1), item (i) (Calculation of the Amount of Miscellaneous Income from Annuities Based on Life Insurance Policies or Similar Contracts Pertaining to Inheritance, etc.) of the Order and the calculation is made on that basis, the number of years of the remaining period prescribed in Article 185, paragraph (1), item (i), (a) of the Order; or in the case where that non-life insurance annuity acquired through inheritance, etc. is deemed, pursuant to Article 186, paragraph (1), item (ii) of the Order, to be a specified term annuity prescribed in Article 185, paragraph (1), item (v) of the Order and the calculation is made on that basis, the age at the payment start date pertaining to the number of years of the payment period and the number of years of life expectancy at the payment commencement date prescribed in Article 185, paragraph (1), item (v) of the Order, and the number of years of the guaranteed period prescribed in item (v), (a) of that paragraph;
the total payment amount prescribed in Article 186, paragraph (1), item (i) of the Order, or the estimated total payment amount that is to be the basis for calculating the amount to be included in the gross revenue pertaining to the miscellaneous income for that year pursuant to item (ii) of that paragraph;
令第百八十六条第一項第一号に規定する支払総額又は同項第二号の規定によりその年分の雑所得に係る総収入金額に算入すべきものとされる金額の計算の基礎となるべき支払総額見込額
the ratio prescribed in Article 186, paragraph (1), item (v) or (vi) of the Order;
令第百八十六条第一項第五号又は第六号に規定する割合
where that non-life insurance annuity acquired through inheritance, etc. is an annuity subject to the provisions of Article 186, paragraph (2) of the Order, the value assessed under Article 24 (Valuation of Rights Relating to Periodic Payments) of the Inheritance Tax Act for the rights pertaining to that non-life insurance annuity acquired through inheritance, etc.
In the case referred to in paragraph (1), where any of the cases set forth in the following items applies, the report referred to in that paragraph need not be submitted for the annuity or maturity refund, etc. (meaning the maturity refund, etc. prescribed in Article 184, paragraph (4) of the Order; the same applies in item (ii)) that falls under the provisions of the relevant item.
where the amount paid to the same person during the year as an annuity prescribed in Article 184, paragraph (1) of the Order (excluding a non-life insurance annuity acquired through inheritance, etc.) is 200,000 yen or less;
同一人に対するその年中の令第百八十四条第一項に規定する年金（相続等損害保険年金を除く。）の支払金額が二十万円以下である場合
where the amount paid to the same person during the year as a maturity refund, etc. is 1,000,000 yen or less.
同一人に対するその年中の満期返戻金等の支払金額が百万円以下である場合
Withholdingmachine translation
「源泉徴収」
Withholding as defined in Article 2, paragraph (1), item (xlv) of the Income Tax Act: collecting income tax under Part IV, Chapters I to VI of that Act when making a payment, and paying it over to the government.
Defined inArticle 1, paragraph (1)
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 1-5, paragraph (1)
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 1-5, paragraph (1)
life insurance benefit, etc.machine translation
「生命保険金等」
In Article 86, insurance money and similar benefits under life insurance contracts of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (iv) of the Income Tax Act specifies, paid in Japan; where the recipient is a nonresident or a foreign corporation, only those listed in Article 161, paragraph (1), item (xiv) or Article 209, item (ii) of that Act.
Short name set inArticle 86, paragraph (1)· applies only in this article
group insurancemachine translation
「団体保険」
In Article 86, paragraph (1), item (viii) and Article 87, paragraph (1), item (viii), group insurance (団体保険) as Article 326, paragraph (6), item (iii) of the Order for Enforcement of the Income Tax Act (所得税法施行令) describes it: insurance whose standard terms make a group's representative the policyholder and the group's members the insured persons.
Short name set inArticle 86, paragraph (1), item (viii)· applies only in this provision and in Article 87, paragraph (1), item (viii)
life insurance annuity acquired through inheritance, etc.machine translation
「相続等生命保険年金」
In Article 86, a life insurance payment or similar benefit (生命保険金等) that is an annuity of the kind Article 209, item (ii) of the Income Tax Act lists — one under a contract whose policyholder (保険契約者) is not the person receiving the annuity, or under another contract a Cabinet Order (政令) specifies — for which the payer must add further details to its statement of payments (調書).
Short name set inArticle 86, paragraph (2)· applies only in this article
age at the payment start datemachine translation
「支払開始日年齢」
In Article 86, paragraph (2), item (ii) and Article 87, paragraph (2), item (ii), the age, on the date annuity payments start, of the person covered by the contract (契約対象者) whose life expectancy at that date the annuity calculation in Article 185, paragraph (1) of the Order for Enforcement of the Income Tax Act uses.
Short name set inArticle 86, paragraph (2), item (ii)· applies only in this item and in Article 87, paragraph (2), item (ii)
casualty insurance benefit, etc.machine translation
「損害保険等給付」
In Article 87, benefits under casualty insurance contracts and similar benefits of the kinds the Cabinet Order (政令) referred to in Article 225, paragraph (1), item (v) of the Income Tax Act specifies, paid in Japan; where the recipient is a nonresident or a foreign corporation, only those listed in Article 161, paragraph (1), item (xiv) or Article 209, item (ii) of that Act.
Short name set inArticle 87, paragraph (1)· applies only in this article
non-life insurance annuity acquired through inheritance, etc.machine translation
「相続等損害保険年金」
In Article 87, a payment under a non-life insurance or similar contract (損害保険等給付) that is an annuity of the kind Article 209, item (ii) of the Income Tax Act lists — one under a contract whose policyholder (保険契約者) is not the person receiving the annuity, or under another contract a Cabinet Order (政令) specifies — for which the payer must add further details to its statement of payments (調書).
Short name set inArticle 87, paragraph (2)· applies only in this article
maturity refund, etc.machine translation
「満期返戻金等」
In Article 87, paragraph (3), the maturity refunds and similar amounts defined in Article 184, paragraph (4) of the Order for Enforcement of the Income Tax Act: maturity and cancellation refunds under casualty insurance contracts carrying a maturity refund clause, mutual aid money paid when the term ends under certain mutual aid contracts on buildings or movables, and refunds under similar contracts of small-amount, short-term insurers that carry a refund clause.
Defined inArticle 87, paragraph (3)· applies only in this provision
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.