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Article 123Issuance of Tax Payment Certificates, etc.

第百二十三条(納税証明書の交付等)

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 customs must issue it to that person, limited to matters concerning that person, pursuant to the provisions of Cabinet Order.

国税局長税務署長又は税関長は、国税に関する事項のうち納付すべき税額その他政令で定めるものについての証明書の交付を請求する者があるときは、その者に関するものに限り、政令で定めるところにより、これを交付しなければならない。

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.

前項の証明書の交付を請求する者は、政令で定めるところにより、証明書の枚数を基準として定められる手数料を納付しなければならない。

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