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With regard to the application of the provisions of this Chapter in the case where a regional commissioner has taken over affairs concerning deferment or payment in kind pursuant to Article 43, paragraph (3) (Competent Agency for Collection of National Taxes) of the Act on General Rules for National Taxes, the term "district director" in that Chapter is deemed to be replaced with "regional commissioner".
国税通則法第四十三条第三項（国税の徴収の所轄庁）の規定により国税局長が延納又は物納に関する事務の引継ぎを受けた場合におけるこの章の規定の適用については、同章中「税務署長」とあるのは、「国税局長」とする。
This names a provision as it read when this amending Act was made. It may have been amended since, so today's text can say something else. That is why it is not a link.This names a law that is not in this collection, so there is nothing here to open.We could not tell which provision this names, so it is not a link.