Documents relating to the assessment and collection or refund of local government levies are served, by postal service or correspondence delivery or by service by delivery, at the address, residence, office or place of business of the person to be served. However, where there is a tax agent, documents relating to the assessment and collection (excluding delinquent tax collection procedures) or refund of local government levies are served at the address, residence, office or place of business of the tax agent.
Service by delivery is carried out by an employee of a local government delivering the document to the person to be served at the place where service is to be made under the preceding paragraph. However, where that person has no objection, the document may be delivered at another place.
In the cases set forth in the following items, service by delivery may be carried out by the acts set forth in those items in lieu of delivery under the preceding paragraph:
次の各号に掲げる場合には、交付送達は、前項の規定による交付に代え、当該各号に掲げる行為により行うことができる。
if the person to be served with the document is not met at the place where it is to be served: delivering the document to an employee or other worker of that person, or a person living with that person, who has reasonable discretion with regard to receiving documents;
送達すべき場所において書類の送達を受けるべき者に出会わない場合 その使用人その他の従業者又は同居の者で書類の受領について相当のわきまえのあるものに書類を交付すること。
if the person to be served with the document, or another person prescribed in the preceding item, is not at the place where service is to be made, or if those persons refuse to accept the document without justifiable grounds: leaving the document at the place where service is to be made.
書類の送達を受けるべき者その他前号に規定する者が送達すべき場所にいない場合又はこれらの者が正当な理由がなく書類の受取を拒んだ場合 送達すべき場所に書類を差し置くこと。
Where a document prescribed in paragraph (1) has been dispatched by ordinary postal service or correspondence delivery, except where this Act makes special provision, the postal item, or the item of correspondence delivery prescribed in Article 2, paragraph (3) of the Act on Correspondence Delivery by Private Business Operators (hereinafter in Article 20-5-3 and Article 22-5 referred to as an "item of correspondence delivery"), is presumed to have been served at the time it would ordinarily have arrived.
In the case prescribed in the preceding paragraph, the head of a local government must prepare a record sufficient to confirm the name of the document, the name and destination of the person to be served, and the date of dispatch.
Read this with the articles around it
local governmentmachine translation
「地方団体」
A prefecture (道府県) or a municipality (市町村).
Defined inArticle 1, paragraph (1), item (i)· applies throughout the law
head of a local governmentmachine translation
「地方団体の長」
The governor of a prefecture (道府県知事) or the mayor of a municipality (市町村長).
Defined inArticle 1, paragraph (1), item (ii)· applies throughout the law
local government leviesmachine translation
「地方団体の徴収金」
A local tax (地方税) together with its demand fee (督促手数料), delinquency charge (延滞金), additional charge for understatement (過少申告加算金), additional charge for failure to file (不申告加算金), substantial additional charge (重加算金) and delinquent disposition costs (滞納処分費).
Defined inArticle 1, paragraph (1), item (xiv)· applies throughout the law
correspondence deliverymachine translation
「信書便」
Correspondence delivery (信書便) as defined in Article 2, paragraph 2 of the Act on Correspondence Delivery by Private Business Operators, carried out by a general correspondence delivery operator (一般信書便事業者) or specified correspondence delivery operator (特定信書便事業者) under that Act, which this law allows alongside the post for sending notices and documents.
Short name set inArticle 8, paragraph (5)
item of correspondence deliverymachine translation
「信書便物」
A letter carried by correspondence delivery (信書便), together with its packaging and anything else enclosed, as defined in Article 2, paragraph (3) of the Act on Correspondence Delivery by Private Business Operators; one sent in the ordinary way is presumed served when it would normally have arrived.
Short name set inArticle 20, paragraph (4)· applies only in this provision and in Articles 20-5-3 and 22-5
service
送達
The delivery of a document in a court proceeding, such as a lawsuit, to the person it is for, by a procedure the law lays down: unless a provision says otherwise, the court carries it out of its own motion, the court clerk handles the work (Code of Civil Procedure, Article 98), and the person who effects it reports on it to the court in writing (Article 100, paragraph (1)); the complaint must be served on the defendant (Article 138, paragraph (1)), and the judgment on the parties (Article 255, paragraph (1)). A document is served by post or by a court enforcement officer (執行官) (Article 101, paragraph (1)), as a rule by handing it to the person (Article 102-2), at their address, residence, place of business or office, or at their workplace where those are unknown or service there meets an obstacle (Article 103); each party, legal representative and litigation representative (訴訟代理人) must tell the court a place in Japan where they are to be served (Article 104, paragraph (1)), and service abroad is made at the presiding judge's request to that country's authorities or to a Japanese ambassador, minister or consul there (Article 108). If the person is not found at a place other than their workplace, the document may be handed to an employee or a person living with them who can be trusted to receive it, and if it is refused without a legitimate reason it may be left there (Article 106, paragraphs (1) and (3)); where it cannot be served in those ways, the court clerk may send it by registered mail, and it counts as served when it is sent (Article 107, paragraphs (1) and (3)). An electronic record can also be served through the courts' electronic system on a person who has registered for it, by making it available to them and sending them a notice, and that service takes effect when they view it or save it to their computer, or one week after the notice was sent, whichever comes first (Articles 109-2, paragraph (1), and 109-3, paragraph (1)); a person who must make filings online, such as a litigation representative (訴訟代理人) entrusted with the case, can be served this way even without registering, and without a notice, the week then running from when the record was made available (Articles 109-4 and 132-11, paragraph (1)). Where a party's address or other place for service is unknown, among other cases, the court clerk may serve by publication (公示送達), on petition or where the court orders it, and serves the same party by publication again of the clerk's own motion, as a rule (Article 110, paragraphs (1) to (3)): that the clerk holds the document and will hand it over at any time is made available for anyone to view, by a method the Supreme Court's rules (最高裁判所規則) set, and posted on the court's notice board or shown on a screen at the court (Article 111), and service takes effect two weeks after that begins, or six weeks for service to be made abroad, though one made again of the clerk's own motion takes effect the day after it begins (Article 112, paragraphs (1) and (2)). Some time limits run from service: an appeal to the court of second instance (控訴), for one, must be filed within two weeks of the day the judgment is served (Article 285).
Written by AI using Code of Civil Procedure, Arts. 98, 100 to 104, 106 to 112, 132-11, 138, 255, 285 as a reference.