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:
当該特定納税者が個人である場合 次に掲げる者
a spouse or other relative of full age who shares living expenses with the specified taxpayer;
当該特定納税者と生計を一にする配偶者その他の親族で成年に達した者
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;
電子情報処理組織を使用して行われる取引その他の取引を当該特定納税者が継続的に又は反復して行う場を提供する事業者
if the specified taxpayer is a corporation: the following persons:
当該特定納税者が法人である場合 次に掲げる者
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;
当該特定納税者との間にいずれか一方の法人が他方の法人の発行済株式（投資信託及び投資法人に関する法律（昭和二十六年法律第百九十八号）第二条第十二項（定義）に規定する投資法人にあつては、発行済みの投資口（同条第十四項に規定する投資口をいう。イにおいて同じ。））又は出資（当該他方の法人が有する自己の株式（投資口を含む。イにおいて同じ。）又は出資を除く。）の総数又は総額の百分の五十以上の数又は金額の株式又は出資を直接又は間接に保有する関係その他の政令で定める特殊の関係のある法人
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;
当該特定納税者の役員（法人税法第二条第十五号（定義）に規定する役員をいう。ロにおいて同じ。）又はその役員と生計を一にする配偶者その他の親族で成年に達した者
a person listed in (b) or (c) of the preceding item.
前号ロ又はハに掲げる者
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.