Act on General Rules for National Taxes

If an individual taxpayer has, or will come to have, neither a domicile nor a residence (excluding an office or place of business) in the area where this Act is in force, or if a taxpayer that is a corporation without its head office or principal office in the area where this Act is in force has, or will come to have, neither an office nor a place of business in the area where this Act is in force, and it is necessary to administer the submission of a tax return or other matters concerning national taxes, that taxpayer must appoint a tax agent to administer those matters from among persons who have a domicile or residence in the area where this Act is in force and are in a convenient position to administer those matters.

When a taxpayer appoints a tax agent pursuant to the provisions of the preceding paragraph, they must notify the district director of the tax office with jurisdiction over the place for tax payment of the national tax for which the tax agent is responsible (if a tax agent has been appointed to administer only affairs concerning the consumption tax, etc. on goods received from a bonded area or the international tourist tax (excluding international tourist tax that is to be collected and paid pursuant to the provisions of Article 16, paragraph (1) (Special Collection, etc. by Domestic Business Operators) of the International Tourist Tax Act), the director-general of the customs house having jurisdiction over the place for tax payment of these national taxes). The same applies where the taxpayer has dismissed their tax agent.

In the case referred to in paragraph (1), if the taxpayer referred to in that paragraph has not given notification of a tax agent under the provisions of the preceding paragraph, the regional commissioner or district director with jurisdiction over the place for tax payment of the national tax of that taxpayer may request that taxpayer in writing, clearly indicating those matters concerning national taxes prescribed in paragraph (1) that are specified by Ministry of Finance Order as matters found necessary to have a tax agent administer (referred to as "specified matters" in the following paragraph through paragraph (6)), to give notification of a tax agent under the provisions of the preceding paragraph by the day designated within a period not exceeding 60 days by taking into consideration the number of days normally required for preparation (referred to as the "designated day" in paragraph (5)).

In the case referred to in paragraph (1), if the taxpayer referred to in that paragraph has not given notification of a tax agent under the provisions of paragraph (2), the regional commissioner or district director with jurisdiction over the place for tax payment of the national tax of that taxpayer may request in writing a person who has a domicile or residence in the area where this Act is in force and is in a convenient position to administer the specified matters (referred to as a "domestic facilitator" in the following paragraph) to become the tax agent of that taxpayer.

If the taxpayer referred to in paragraph (3) (hereinafter referred to as a "specified taxpayer" in this paragraph and paragraph (7)) has not given notification of a tax agent under the provisions of paragraph (2) by the designated day, the regional commissioner or district director referred to in that paragraph may designate, from among the domestic facilitators requested to become the tax agent pursuant to the provisions of the preceding paragraph, the person specified in each of the following items according to the category of cases listed in the respective item as the tax agent to administer the specified matters (referred to as a "specified tax agent" in the following paragraph and paragraph (7)):

if the specified taxpayer is an individual: the following persons:

a spouse or other relative of full age who shares living expenses with the specified taxpayer;

a person who has a close relationship with the specified taxpayer, by virtue of a contract with the specified taxpayer, with regard to the facts that are to form the basis for calculating the tax basis, etc. or tax amount, etc. of the national tax of the specified taxpayer;

a business operator that provides a venue on which the specified taxpayer continuously or repeatedly conducts transactions carried out using an electronic data processing system or other transactions;

if the specified taxpayer is a corporation: the following persons:

a corporation that has with the specified taxpayer a relationship in which one corporation directly or indirectly holds shares or capital contributions whose number or amount is 50 percent or more of the total number or total amount of the issued shares (for an investment corporation prescribed in Article 2, paragraph (12) (Definitions) of the Act on Investment Trusts and Investment Corporations (Act No. 198 of 1951), the issued investment units (meaning the investment units prescribed in paragraph (14) of that Article; the same applies in (a))) or capital contributions (excluding its own shares (including investment units; the same applies in (a)) or capital contributions held by that other corporation) of the other corporation, or any other special relationship specified by Cabinet Order;

an officer of the specified taxpayer (meaning an officer prescribed in Article 2, item (xv) (Definitions) of the Corporation Tax Act; the same applies in (b)) or a spouse or other relative of full age who shares living expenses with that officer;

a person listed in (b) or (c) of the preceding item.

If the regional commissioner or district director referred to in the preceding paragraph has designated a specified tax agent pursuant to the provisions of that paragraph and it has become no longer necessary to have that specified tax agent administer the specified matters, the regional commissioner or district director is to cancel the designation of the specified tax agent under the provisions of that paragraph.

When the regional commissioner or district director referred to in the preceding two paragraphs has designated a specified tax agent pursuant to the provisions of paragraph (5), or has cancelled the designation of a specified tax agent pursuant to the provisions of the preceding paragraph, the regional commissioner or district director notifies the specified tax agent or the person who was the specified tax agent, and the specified taxpayer, to that effect in writing.

When calculating the tax basis of a national tax (excluding stamp tax and accessory tax; the same applies hereinafter in this Article) (or, if there is an amount to be deducted from the tax basis in applying the tax rate, the amount after that deduction; the same applies hereinafter in this Article), if that amount includes a fraction of less than 1,000 yen or the whole amount is less than 1,000 yen, the fractional amount or the whole amount is disregarded.

Notwithstanding the provisions of the preceding paragraph, with regard to the tax basis of a national tax specified by Cabinet Order, if that tax basis includes a fraction of less than 1 yen or the whole amount is less than 1 yen, the fractional amount or the whole amount is disregarded.

When calculating the amount of an accessory tax, if the tax amount serving as the basis for that calculation includes a fraction of less than 10,000 yen or the whole of that tax amount is less than 10,000 yen, the fractional amount or the whole amount is disregarded.

If the finalized amount of a national tax (excluding motor vehicle tonnage tax, stamp tax, and accessory tax; the same applies hereinafter in this Article) includes a fraction of less than 100 yen or the whole amount is less than 100 yen, the fractional amount or the whole amount is disregarded.

Notwithstanding the provisions of the preceding paragraph, with regard to the finalized amount of a national tax specified by Cabinet Order, if that finalized amount includes a fraction of less than 1 yen or the whole amount is less than 1 yen, the fractional amount or the whole amount is disregarded.

If the finalized amount of a national tax is to be paid in installments of fixed amounts with two or more payment deadlines, and the installment amount for each payment deadline includes a fraction of less than 1,000 yen (or, for a national tax prescribed in the preceding paragraph, less than 1 yen), all of those fractional amounts are to be added to the installment amount for the first payment deadline.

If the finalized amount of an accessory tax includes a fraction of less than 100 yen or the whole amount is less than 1,000 yen (or, for penalty tax, less than 5,000 yen), the fractional amount or the whole amount is disregarded.

If the amount of a refund, etc. includes a fraction of less than 1 yen, the fractional amount is disregarded.

If the amount of a refund, etc. is less than 1 yen, it is calculated as 1 yen.

If the finalized amount of interest on refund includes a fraction of less than 100 yen or the whole amount is less than 1,000 yen, the fractional amount or the whole amount is disregarded.

When calculating the amount of interest on refund, if the amount of the refund, etc. serving as the basis for that calculation includes a fraction of less than 10,000 yen or the whole amount of the refund, etc. is less than 10,000 yen, the fractional amount or the whole amount is disregarded.

The provisions of Article 494 (Deposit) and Article 495, paragraphs (1) and (3) (Method of Deposit) of the Civil Code apply mutatis mutandis where money or other articles are to be delivered or handed over to a taxpayer or other person pursuant to the provisions of a law concerning national taxes.

A national tax and a claim against the State for the payment of money may not be set off against each other unless there is a special provision of law. The same applies to a claim concerning a refund, etc. and an obligation to the State for the payment of money.

If a person requests the issuance of a certificate concerning the tax amount payable or other matters concerning national taxes specified by Cabinet Order, the regional commissioner, district director, or director-general of a customs house must issue it to that person, limited to matters concerning that person, pursuant to the provisions of Cabinet Order.

A person who requests the issuance of the certificate referred to in the preceding paragraph must pay a fee determined based on the number of certificates, pursuant to the provisions of Cabinet Order.

A person who submits a return, written application, written notification, statement, or other document (hereinafter referred to as a "tax document" in this Article) to a district director or the head of any other administrative organ or its officials under a law concerning national taxes must state in that tax document the person's name (for a corporation, its name; the same applies hereinafter in this Article), domicile or residence, and identification number (for a person who does not have an identification number, the person's name and domicile or residence, and, for a document specified by Ministry of Finance Order as a tax document that does not require an individual number to be stated (excluding a tax return and a statement), the name and domicile or residence of the person who submits that document). In this case, if the person is a corporation, if the person submits the tax document through a tax agent or an agent (limited to a person who has proven in writing that they have the authority of representation; the same applies hereinafter in this Article), or if an appellant submits the tax document through a representative, the name and domicile or residence of the representative person of the corporation (including the administrator of an association or foundation without legal personality), the tax agent or agent, or the representative must also be stated.

Beyond what is provided for in this Act, matters concerning notices under the provisions of this Act, the procedures for applications concerning tax payment grace periods and other procedures for the implementation of this Act, and any other matters necessary for its enforcement are specified by Cabinet Order.