No person may manufacture, sell or possess a stamp tax payment meter, a payment seal (including one attached to a meter other than a designated meter or to any other device; the same applies hereinafter), or a seal that is to produce an impression having an appearance liable to be confused with the impression of a payment seal (hereinafter collectively referred to as "payment seals, etc."); provided, however, that this does not apply where a person who intends to manufacture, sell or possess payment seals, etc. has obtained, as provided by Cabinet Order, the approval of the competent district director for the location of the place where the person intends to manufacture, sell or possess them, or where a person possesses a stamp tax payment meter with the approval under Article 10, paragraph (1).
stamp tax payment metermachine translation
「印紙税納付計器」
A meter that the Commissioner of the National Tax Agency (国税庁長官) has designated, as a Cabinet Order (政令) provides, as posing no risk to the securing of stamp tax, fitted with a payment seal that makes an imprint of a form a Ministry of Finance Order (財務省令) sets; with a district director's approval, the maker of a taxable document can use it to print the tax amount and the seal on the document instead of affixing stamps.
Defined inArticle 10, paragraph (1)
designated metermachine translation
「指定計器」
In Article 16 and Article 18, paragraph (2), a meter that the Commissioner of the National Tax Agency (国税庁長官) has designated, as a Cabinet Order (政令) provides, as posing no risk to the securing of stamp tax.
Short name set inArticle 10, paragraph (1)· applies only in this provision and in Article 16; and Article 18, paragraph (2)
payment sealmachine translation
「納付印」
The seal fitted to a stamp tax payment meter (印紙税納付計器) that makes an imprint of a form a Ministry of Finance Order (財務省令) sets; pressing it on a taxable document, with the tax amount shown by the meter, pays the stamp tax in place of affixing stamps.
Short name set inArticle 10, paragraph (1)
payment seals, etc.machine translation
「納付印等」
In Article 16 and the provisions after it, stamp tax payment meters (印紙税納付計器), payment seals (納付印) — including one fitted to a meter other than a designated meter or to another device — and seals making an imprint easily confused with a payment seal's, taken together, which no one may make, sell or possess unless a district director has approved it or the person holds a meter installed with approval under Article 10, paragraph (1).
Short name set inArticle 16, paragraph (1)
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.