Where an application, etc. (meaning an application, etc. prescribed in Article 3, item (viii) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology) has been made to the district director of the tax office, etc. (meaning a district director, a regional commissioner, the Commissioner of the National Tax Agency or any other person specified by Cabinet Order; the same applies hereinafter in this Article) by using an electronic data processing system pursuant to the provisions of a law concerning national taxes or Article 6, paragraph (1) of that Act, and there is a person who requests the issuance of a certificate stating that the application, etc. has been made, the district director of the tax office, etc. must issue the certificate to that person, limited to a certificate concerning that person, pursuant to the provisions of Cabinet Order.
税務署長等（税務署長、国税局長、国税庁長官その他政令で定める者をいう。以下この条において同じ。）は、国税に関する法律又は情報通信技術を活用した行政の推進等に関する法律第六条第一項の規定により電子情報処理組織を使用して税務署長等に対する申請等（同法第三条第八号に規定する申請等をいう。）が行われた場合において、当該申請等が行われた旨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。