①If an inheritance has occurred and there are two or more heirs, those heirs may designate from among themselves a representative to receive documents concerning the national tax of the decedent that are issued by a district director or the head of any other administrative organ (including a National Tax Tribunal judge) under the provisions of national tax laws (excluding documents concerning a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure)). In this case, the heir so designated must notify that district director or head of any other administrative organ (or, for documents issued by a National Tax Tribunal judge, the President of the National Tax Tribunal) to that effect.

②In the case referred to in the first sentence of the preceding paragraph, if the name of any of the heirs is unknown and the notification referred to in the second sentence of that paragraph is not made within a reasonable period, the district director or the head of any other administrative organ referred to in the second sentence of that paragraph may designate one of the heirs and make that heir the representative prescribed in that paragraph. In this case, the district director or the head of any other administrative organ that made the designation must notify the heir so designated to that effect.

③Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the designation of the representative prescribed in paragraph (1) are specified by Cabinet Order.

④A disposition under national tax laws requiring the service of a document that was made, with regard to the national tax of a decedent, in the name of the decedent after the decedent's death without knowledge of that death is deemed to have been made against all heirs with regard to that national tax if the document has been served on one of the heirs.