A person who intends to engage in the business of selling stamp tax payment meters or the business of manufacturing or selling payment seals must, for each place of sale or place of manufacture, as provided by Cabinet Order, report that fact to the competent district director for the location of the place of sale (if the person has no place of sale, the person's domicile, and if the person has no domicile, the person's residence) or place of manufacture. The same applies where a seller of stamp tax payment meters or a manufacturer or seller of payment seals intends to discontinue or suspend that business of selling or manufacturing.
Where a person who has installed a stamp tax payment meter referred to in Article 10, paragraph (1) with the approval under that paragraph has abolished that installation, the person must, as provided by Cabinet Order, notify the district director referred to in that paragraph to that effect and have the seal under paragraph (6) of that Article removed and other necessary measures taken.
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)
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)
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.