Documents issued by a district director or the head of any other administrative organ, or by its officials, under the provisions of national tax laws are served at the domicile or residence (including an office or place of business; the same applies hereinafter) of the person to be served, by service by mail or by correspondence delivery as prescribed in Article 2, paragraph (2) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) provided by a general correspondence delivery business operator as prescribed in paragraph (6) (Definitions) of that Article or a specified correspondence delivery business operator as prescribed in paragraph (9) of that Article (hereinafter referred to as "correspondence delivery"), or by service by delivery; provided, however, that if the person to be served has a tax agent, they are served at the domicile or residence of the tax agent.
国税に関する法律の規定に基づいて税務署長その他の行政機関の長又はその職員が発する書類は、郵便若しくは民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項（定義）に規定する一般信書便事業者若しくは同条第九項に規定する特定信書便事業者による同条第二項に規定する信書便（以下「信書便」という。）による送達又は交付送達により、その送達を受けるべき者の住所又は居所（事務所及び事業所を含む。以下同じ。）に送達する。ただし、その送達を受けるべき者に納税管理人があるときは、その住所又は居所に送達する。
If a document prescribed in the preceding paragraph has been sent by mail or correspondence delivery handled in the ordinary manner, the mail or the item of correspondence delivery as prescribed in Article 2, paragraph (3) (Definitions) of the Act on Correspondence Delivery by Private Business Operators (hereinafter referred to as an "item of correspondence delivery") is presumed to have been served at the time at which it would ordinarily have arrived.
In the case prescribed in the preceding paragraph, the district director or the head of any other administrative organ must prepare and keep a record sufficient to confirm the title of the document, the name of the person to be served (or, in the case referred to in the proviso to paragraph (1), the tax agent; the same applies hereinafter in this Section) (or, for a corporation, its name; the same applies in Article 14, paragraph (2) (Service by Public Notice)), the address, and the date of dispatch.
Service by delivery is effected by an official of the relevant administrative organ delivering the document to the person to be served at the place where it is to be served pursuant to the provisions of paragraph (1); provided, however, that if the person has no objection, the document may be delivered at another place.
交付送達は、当該行政機関の職員が、第一項の規定により送達すべき場所において、その送達を受けるべき者に書類を交付して行なう。ただし、その者に異議がないときは、その他の場所において交付することができる。
In a case set forth in one of the following items, service by delivery may be effected by the act set forth in that item in lieu of delivery under the provisions of the preceding paragraph:
次の各号の一に掲げる場合には、交付送達は、前項の規定による交付に代え、当該各号に掲げる行為により行なうことができる。
if the person to be served with the document is not met at the place where it is to be served: delivering the document to an employee or other worker of that person, or a person living with that person, who has reasonable discretion with regard to receiving documents;
送達すべき場所において書類の送達を受けるべき者に出会わない場合 その使用人その他の従業者又は同居の者で書類の受領について相当のわきまえのあるものに書類を交付すること。
if neither the person to be served with the document nor any other person prescribed in the preceding item is at the place where it is to be served, or if those persons have refused to receive the document without justifiable grounds: leaving the document at the place where it is to be served.
書類の送達を受けるべき者その他前号に規定する者が送達すべき場所にいない場合又はこれらの者が正当な理由がなく書類の受領を拒んだ場合 送達すべき場所に書類を差し置くこと。