第十二条（書類の送達）の規定により送達すべき書類について、その送達を受けるべき者の住所及び居所が明らかでない場合又は外国においてすべき送達につき困難な事情があると認められる場合には、税務署長その他の行政機関の長は、その送達に代えて公示送達をすることができる。
With regard to a document to be served pursuant to the provisions of Article 12 (Service of Documents), if the domicile and residence of the person to be served are unknown, or if it is found that there are difficulties in effecting service in a foreign country, the district director or the head of any other administrative organ may effect service by public notice in lieu of that service.
公示送達は、送達すべき書類を特定するために必要な情報、その送達を受けるべき者の氏名及び税務署長その他の行政機関の長がその書類をいつでも送達を受けるべき者に交付する旨（以下この項において「公示事項」という。）を財務省令で定める方法により不特定多数の者が閲覧することができる状態に置く措置をとるとともに、公示事項が記載された書面を当該行政機関の掲示場に掲示し、又は公示事項を当該行政機関に設置した電子計算機の映像面に表示したものの閲覧をすることができる状態に置く措置をとることによつてする。
Service by public notice is effected by taking measures to make the information necessary to identify the document to be served, the name of the person to be served and a statement to the effect that the district director or the head of any other administrative organ will deliver the document to the person to be served at any time (hereinafter referred to as the "particulars of the public notice" in this paragraph) available for inspection by an unspecified large number of persons by a method specified by Ministry of Finance Order, and by either posting a document stating the particulars of the public notice on the bulletin board of the relevant administrative organ or taking measures to make the particulars of the public notice, as displayed on the screen of a computer installed at the relevant administrative organ, available for inspection.
In the case referred to in the preceding paragraph, the document is deemed to have been served when seven days have elapsed counting from the day on which the measures under that paragraph were commenced.