If the preparer of a taxable document intends to prepare a taxable document whose style or format is identical and the fact of whose preparation will be made clear even at a later date, and that falls under any one of the following items, the preparer may, as provided by Cabinet Order, with the approval of the competent district director for the location of the place where the preparer intends to prepare the taxable document, pay the stamp tax on the taxable document in money instead of affixing corresponding revenue stamps:
a document that is to be prepared continuously every month;
毎月継続して作成されることとされているもの
a document that is to be prepared in large quantities on a specific date.
特定の日に多量に作成されることとされているもの
If the applicant for the approval under the preceding paragraph does not provide the security ordered under Article 15, or in any other case found inappropriate for the preservation of stamp tax, the district director may decline to grant the approval.
A person who has received the approval under paragraph (1) must, by the time of preparation of the taxable document covered by the approval, put on the taxable document an indication in the form specified by Ministry of Finance Order.
A person who has received the approval under paragraph (1) must, as provided by Cabinet Order, submit a return stating the following matters to the district director who gave the approval: where the taxable document falls under the taxable documents set out in item (i) of that paragraph, for each month (excluding any month in which the taxable document was not prepared) by the end of the following month; and where the taxable document falls under the taxable documents set out in item (ii) of that paragraph, by the end of the month following the month that includes the date prescribed in that item:
the item and type of the taxable documents prepared during that month (in the case of taxable documents set out in paragraph (1), item (ii), on the date prescribed in that item), the quantity for each type, and the quantity obtained by totaling those quantities for each differing tax rate classification (referred to as the "taxable quantity" in the following item);
the amount of stamp tax on the taxable quantity and the total amount of those amounts of stamp tax (referred to as the "tax payable" in the following paragraph);
any other matters for reference.
その他参考となるべき事項
A person who has submitted a return under the preceding paragraph must pay to the national government, by the due date for submission of the return, the stamp tax equivalent to the tax payable stated in the return.
A person who has received the approval under paragraph (1) for taxable documents set out in item (i) of that paragraph is to, when it is no longer necessary to be subject to the application of that paragraph with respect to the taxable documents covered by the approval, notify the district director referred to in that paragraph to that effect by the procedure specified by Cabinet Order.
taxable documentmachine translation
「課税文書」
A document of a kind listed in the taxable-items column of Appended Table 1, other than one that Article 5 exempts from stamp tax; whoever makes one must pay stamp tax on it.
Short name set inArticle 3, paragraph (1)
corresponding revenue stampsmachine translation
「相当印紙」
Revenue stamps (印紙) for an amount equal to the stamp tax due on a taxable document, which its maker must, as a rule, affix to the document by the time it is made.
Short name set inArticle 8, paragraph (1)
taxable quantitymachine translation
「課税標準数量」
In Article 11, the number of taxable documents of a uniform format that a person approved to pay stamp tax on them in cash made in the month (or, for documents made in bulk on a specific day, on that day), given by item of Appended Table 1 and by kind, with the totals for each different tax rate, as stated in the return.
Short name set inArticle 11, paragraph (4), item (i)· applies only in this provision and in Article 11, paragraph (4), item (ii)
tax payablemachine translation
「納付すべき税額」
The stamp tax on each taxable quantity (課税標準数量), and its total, that a person approved to pay stamp tax in cash states in the return filed under Article 11 (documents of a uniform format) or Article 12 (deposit passbooks, etc.), and must pay by the return's filing deadline.
Short name set inArticle 11, paragraph (4), item (ii)· applies only in this provision and in Article 11, paragraph (5)
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.