Article 124Statement of the Name, Address, and Identification Number of the Person Submitting Documents
第百二十四条（書類提出者の氏名、住所及び番号の記載）
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.
国税に関する法律に基づき税務署長その他の行政機関の長又はその職員に申告書、申請書、届出書、調書その他の書類（以下この条において「税務書類」という。）を提出する者は、当該税務書類にその氏名（法人については、名称。以下この条において同じ。）、住所又は居所及び番号（番号を有しない者にあつては、その氏名及び住所又は居所とし、税務書類のうち個人番号の記載を要しない書類（納税申告書及び調書を除く。）として財務省令で定める書類については、当該書類を提出する者の氏名及び住所又は居所とする。）を記載しなければならない。この場合において、その者が法人であるとき、納税管理人若しくは代理人（代理の権限を有することを書面で証明した者に限る。以下この条において同じ。）によつて当該税務書類を提出するとき、又は不服申立人が総代を通じて当該税務書類を提出するときは、その代表者（人格のない社団等の管理人を含む。）、納税管理人若しくは代理人又は総代の氏名及び住所又は居所をあわせて記載しなければならない。
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
tax return
「納税申告書」
A return filed under the national tax laws for a self-assessed national tax (申告納税方式), stating the tax basis, the tax payable, losses carried forward or back, a refund or similar items, including a return filed to claim a refund.
Defined inArticle 2, paragraph (1), item (vi)· applies throughout the law
association or foundation without legal personalitymachine translation
「人格のない社団等」
An association or foundation that is not a legal person but has a set representative or manager, which this Act treats as a corporation.
Short name set inArticle 3, paragraph (1)
individual numbermachine translation
「個人番号」
The individual number (the personal 'My Number') as defined in Article 2, paragraph (5) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (Act No. 27 of 2013).
Short name set inArticle 74-7-2, paragraph (3), item (iv), (c)· applies only in this provision and in Article 124
identification numbermachine translation
「番号」
An individual number (個人番号), assigned to each person with a resident record (住民票), or a corporate number (法人番号), assigned to a corporation or other organisation, as defined in the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 74-7-2, paragraph (3), item (iv), (c)
tax documentmachine translation
「税務書類」
In Article 124, a return, application, notification, statement or other document submitted to a tax office director or other authority under the national tax laws, which must carry the submitter's name, address and individual or corporate number (番号).
Short name set inArticle 124, paragraph (1)· applies only in this article
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.