Article 72-111Special Provisions on the Investigation and Disposition of Criminal Tax Cases Concerning the Cargo Levy
第七十二条の百十一（貨物割に係る犯則事件の調査及び処分の特例）
Changes on (Act No. 2 of 2026)
With respect to a criminal tax case concerning the cargo levy, notwithstanding the provisions of Section 16 of the preceding Chapter, the provisions of Chapter XI of the Act on General Rules for National Taxes (excluding Article 153 and Article 154, paragraph (1)) apply by deeming a director-general of a customs house or customs official to be a regional commissioner or district director, or a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office.
The provisions of Article 153, paragraph (5) of the Act on General Rules for National Taxes apply mutatis mutandis where a relevant official of the National Tax Agency, a Regional Taxation Bureau or a tax office and a customs official have discovered the criminal tax case referred to in the preceding paragraph. In this case, in paragraph (5) of that Article, the phrase "the relevant officials of the tax office" is deemed to be replaced with "the relevant officials of the tax office (or, if a customs official first discovered the case, the customs officials of the customs house having jurisdiction over the place of discovery, the place of import of the object of the offense, or the place for tax payment)", and the phrase "the relevant officials of the Regional Taxation Bureau" is deemed to be replaced with "the relevant officials of the Regional Taxation Bureau (or, if a customs official first discovered the case, the customs officials of the customs house having jurisdiction over the place of discovery, the place of import of the object of the offense, or the place for tax payment)".
国税通則法第百五十三条第五項の規定は、前項の犯則事件を国税庁、国税局又は税務署の当該職員及び税関職員が発見した場合について準用する。この場合において、同条第五項中「税務署の当該職員」とあるのは「税務署の当該職員（税関職員が最初に発見したときは、当該発見地又は犯則物件の輸入地若しくは納税地を所轄する税関の税関職員）」と、「国税局の当該職員」とあるのは「国税局の当該職員（税関職員が最初に発見したときは、当該発見地又は犯則物件の輸入地若しくは納税地を所轄する税関の税関職員）」と読み替えるものとする。
In the case referred to in paragraph (1), a criminal tax case concerning the cargo levy imposed with the amount of consumption tax on the tax base set forth in Article 47, paragraph (1), item (ii) of the Consumption Tax Act as its tax base is to be a criminal tax case concerning a national tax other than an indirect national tax, and a criminal tax case concerning the cargo levy imposed with the amount of consumption tax to be collected under Article 50, paragraph (2) of that Act (not including the amount of delinquent tax relating to consumption tax) as its tax base is to be a criminal tax case concerning an indirect national tax.
第一項の場合において、消費税法第四十七条第一項第二号に掲げる課税標準額に対する消費税額を課税標準として課する貨物割に関する犯則事件は、間接国税以外の国税に関する犯則事件とし、同法第五十条第二項の規定により徴収すべき消費税額（消費税に係る延滞税の額を含まないものとする。）を課税標準として課する貨物割に関する犯則事件は、間接国税に関する犯則事件とする。
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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.
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.
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.