If a tax return (including documents required to be attached to the return and any other documents required to be submitted in connection with the filing of the return) or any other document specified by the Commissioner of the National Tax Agency has been submitted by mail or correspondence delivery, it is deemed to have been submitted on the date shown by the date stamp on the mail or item of correspondence delivery (if there is no such indication, or if the indication is not clear, the date found to correspond to it based on the number of days normally required to deliver the mail or item of correspondence delivery).
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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
correspondence deliverymachine translation
「信書便」
Delivery of letters by a general or specified correspondence delivery operator as defined in Article 2 of the Act on Correspondence Delivery by Private Business Operators, one of the ways documents issued under the national tax laws may be served.
Short name set inArticle 12, paragraph (1)
item of correspondence deliverymachine translation
「信書便物」
A letter carried by correspondence delivery (信書便), together with its packaging and anything else enclosed, as defined in Article 2, paragraph (3) of the Act on Correspondence Delivery by Private Business Operators; one sent in the ordinary way is presumed served when it would normally have arrived.
Short name set inArticle 12, paragraph (2)
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.