第四章 雑則
Chapter IV Miscellaneous Provisions
Article 15Security for Preservation
If the Commissioner of the National Tax Agency, a regional commissioner or a district director finds it necessary for the preservation of stamp tax, the Commissioner, regional commissioner or district director may, as provided by Cabinet Order, order an applicant for the approval under Article 11, paragraph (1) or Article 12, paragraph (1) to provide security for stamp tax, specifying the amount and period.
If the Commissioner of the National Tax Agency, a regional commissioner or a district director finds it necessary, the Commissioner, regional commissioner or district director may change the amount or period referred to in the preceding paragraph.
国税庁長官、国税局長又は税務署長は、必要があると認めるときは、前項の金額又は期間を変更することができる。
Article 16Prohibition on Manufacture, etc. of Payment Seals, etc.
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).
Article 17Reports on the Business of Selling Stamp Tax Payment Meters, etc.
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.
Article 18Obligation to Keep Books
A person who has received the approval under Article 11, paragraph (1) or Article 12, paragraph (1) must, as provided by Cabinet Order, enter in books the facts concerning the preparation of the taxable documents covered by the approval.
A seller of stamp tax payment meters or a manufacturer or seller of payment seals must, as provided by Cabinet Order, enter in books the facts concerning the receipt, storage or delivery of designated meters or payment seals, etc.
Article 19Succession to Obligation to File Returns, etc.
Where a corporation merges, the corporation surviving the merger or the corporation established by the merger succeeds to the following obligations of the corporation that was extinguished by the merger, and where there has been inheritance (including a testamentary gift of the entire estate), the heir (including the beneficiary of a testamentary gift of the entire estate) succeeds to the following obligations of the decedent (including the person making a testamentary gift of the entire estate):
法人が合併した場合には、合併後存続する法人又は合併により設立された法人は、合併により消滅した法人の次に掲げる義務を、相続（包括遺贈を含む。）があつた場合には、相続人（包括受遺者を含む。）は、被相続人（包括遺贈者を含む。）の次に掲げる義務をそれぞれ承継する。
the obligation to file a return under Article 11, paragraph (4) or Article 12, paragraph (5);
the obligation to keep books under the preceding Article.
前条の規定による記帳の義務
第二十条（印紙納付に係る不納税額があつた場合の過怠税の徴収）
Article 20Collection of Negligence Tax Where There Is Unpaid Tax on Payment by Revenue Stamps
Where the preparer of a taxable document who is to pay stamp tax under Article 8, paragraph (1) has not paid, by the time of the preparation of the taxable document, the stamp tax to be paid under that paragraph, the competent district director for the place for tax payment of that stamp tax collects from the preparer of the taxable document negligence tax equivalent to the total amount of the amount of the stamp tax that was not paid and an amount equivalent to twice that amount.
Where the preparer of a taxable document prescribed in the preceding paragraph has, as provided by Cabinet Order, made a statement to the competent district director for the place for tax payment of the stamp tax on the taxable document to the effect that stamp tax has not been paid on the taxable document, and that statement was not made in anticipation that, as a result of an investigation concerning stamp tax, a determination of the negligence tax under paragraph (1) would be made under Article 32, paragraph (1) (Assessment and Determination) of the Act on General Rules for National Taxes on the taxable document covered by the statement, the amount of negligence tax under paragraph (1) on the taxable document is, notwithstanding the provisions of paragraph (1), the amount equivalent to the total amount of the amount of stamp tax that was not paid and the amount calculated by multiplying that amount of stamp tax by a rate of 10 percent.
Where the preparer of a taxable document who is to pay stamp tax under Article 8, paragraph (1) has failed to cancel the revenue stamps under paragraph (2) of that Article, the competent district director for the place for tax payment of that stamp tax collects from the preparer of the taxable document negligence tax in an amount equivalent to the face value of the revenue stamps that were not canceled.
In the case of paragraph (1) or the preceding paragraph, if the total amount of negligence tax is less than 1,000 yen, it is 1,000 yen.
Where the total amount of negligence tax prescribed in the preceding paragraph is a total amount relating solely to negligence tax to which paragraph (2) applied, the preceding paragraph does not apply to that total amount of negligence tax.
When the district director serves a written notice of assessment and determination relating to negligence tax under paragraph (1) or (3) pursuant to Article 32, paragraph (3) (Notice of Assessment and Determination) of the Act on General Rules for National Taxes, the district director must append to the written notice the type of taxable document and other matters specified by Cabinet Order.
税務署長は、国税通則法第三十二条第三項（賦課決定通知）の規定により第一項又は第三項の過怠税に係る賦課決定通知書を送達する場合には、当該賦課決定通知書に課税文書の種類その他の政令で定める事項を附記しなければならない。
The tax item of the negligence tax under paragraph (1) or (3) is stamp tax.
略称規定第三条第一項
別表第一の課税物件の欄に掲げる文書のうち、第五条の規定により印紙税を課さないものとされる文書以外の文書（以下「課税文書」という。）の作成者は、その作成した課税文書につき、印紙税を納める義務がある。
わかりやすく言うと
別表第一の課税物件の欄に挙げられた文書のうち、非課税とされる文書（非課税物件の欄の文書や、国・地方公共団体などが作成した文書など、第五条のもの）を除いたもののことです。その作成者が印紙税を納める義務を負います。
定義第十条第一項
印紙税の保全上支障がないことにつき、政令で定めるところにより、国税庁長官の指定を受けた計器（第十六条及び第十八条第二項において「指定計器」という。）で、財務省令で定める形式の印影を生ずべき印（以下「納付印」という。）を付したもの
わかりやすく言うと
印紙税の保全上支障がないとして国税庁長官の指定を受けた計器（指定計器）に、財務省令で定める形式の印影が出る印（納付印）を取り付けたものです。所轄税務署長の承認を受けて設置すれば、印紙を貼る代わりにこの計器で税額を表示して納付印を押すことができます。
略称規定第十条第一項・この規定及び第十六条及び第十八条第二項の中だけ
課税文書の作成者は、政令で定めるところにより、印紙税納付計器（印紙税の保全上支障がないことにつき、政令で定めるところにより、国税庁長官の指定を受けた計器（第十六条及び第十八条第二項において「指定計器」という。）で、財務省令で定める形式の印…
わかりやすく言うと
印紙税の保全上支障がないとして、政令で定めるところにより国税庁長官の指定を受けた計器のことです。これに納付印を取り付けたものが印紙税納付計器です（第十条第一項）。
略称規定第十条第一項
…印紙税納付計器（印紙税の保全上支障がないことにつき、政令で定めるところにより、国税庁長官の指定を受けた計器（第十六条及び第十八条第二項において「指定計器」という。）で、財務省令で定める形式の印影を生ずべき印（以下「納付印」という。）を付…
わかりやすく言うと
財務省令で定める形式の印影が出る印で、指定計器に取り付けて印紙税納付計器とするもののことです。第十六条以下では、指定計器以外の計器などに取り付けられたものも含みます。
略称規定第十六条第一項
何人も、印紙税納付計器、納付印（指定計器以外の計器その他の器具に取り付けられたものを含む。以下同じ。）又は納付印の印影に紛らわしい外観を有する印影を生ずべき印（以下「納付印等」と総称する。）を製造し、販売し、又は所持してはならない。
わかりやすく言うと
印紙税納付計器、納付印（指定計器以外の計器などに取り付けられたものを含みます）、納付印の印影とまぎらわしい印影が出る印をまとめた呼び方です。所轄税務署長の承認を受けた場合などを除き、製造・販売・所持が禁じられています。
税務署長
国税庁の地方支分部局である国税局の事務の一部を分掌するため各地に置かれる税務署の長です（財務省設置法第二十四条）。納税者が通常相対する機関で、所得税の確定申告書は税務署長に提出し（所得税法第百二十条第一項）、更正・決定や国税の徴収は現在の納税地を所轄する税務署長が行います（国税通則法第三十条・第四十三条）。税務署長の処分に不服がある者は、その税務署長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。ただし、調査が国税局又は国税庁の職員によってされた旨の記載がある書面で通知された処分は、国税局長又は国税庁長官がしたものとみなされ、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求のみとなります（同条第二項）。
財務省設置法第24条、国税通則法第30条・第43条・第75条、所得税法第120条を参考にAIが作成。
国税庁長官
財務省に置かれる国税庁の長です（財務省設置法第十八条）。国税庁は内国税の適正かつ公平な賦課及び徴収の実現などを任務とします（同法第十九条）。国税不服審判所長は、国税庁長官が発した通達に示されている法令の解釈と異なる解釈により裁決をするときは、あらかじめその意見を国税庁長官に通知しなければなりません（国税通則法第九十九条第一項）。国税庁長官がした処分に対する不服申立ては、国税庁長官に対する審査請求です（同法第七十五条第一項第二号）。
財務省設置法第18条・第19条、国税通則法第75条・第99条を参考にAIが作成。
国税局長
国税庁の地方支分部局として置かれる国税局の長です（財務省設置法第二十三条）。税務署は国税局の所掌事務の一部を分掌します（同法第二十四条）。国税局長は税務署長から徴収の引継ぎを受けることができ（国税通則法第四十三条第三項）、国税局長の処分に不服がある者は、その国税局長に対する再調査の請求か、国税不服審判所長に対する審査請求のいずれかを選べます（同法第七十五条第一項第一号）。
財務省設置法第23条・第24条、国税通則法第43条・第75条を参考にAIが作成。