Article 4-4Delegation of Authority to a Regional Commissioner or a District Director
第四条の四（国税局長又は税務署長への権限の委任）
The Commissioner of the National Tax Agency delegates all of the authority delegated pursuant to the provisions of Article 100-5, paragraph (5) of the Act to the regional commissioner having jurisdiction over the location of the place of business of the person liable for payment (in the case of an applicable place of business under Article 8-2, paragraph (1) of the Act, the location of the place of business designated by the Minister of Health, Labour and Welfare from among the two or more places of business that have become a single applicable place of business pursuant to the provisions of that paragraph, and in the case of a shipowner, the domicile of the shipowner or the location of the principal office (where there is a temporary domicile, the location of the temporary domicile); the same applies in the following paragraph).
If the regional commissioner finds it necessary, the regional commissioner delegates all of the authority delegated pursuant to the provisions of Article 100-5, paragraph (6) of the Act to the district director having jurisdiction over the location of the place of business of the person liable for payment.
Read this with the articles around it
place of businessmachine translation
「事業所」
Short for the place of business or office (事業所又は事務所) at which an insured person is employed.
Short name set inArticle 1-5, paragraph (2)
shipownermachine translation
「船舶所有者」
The shipowner employing the mariners (船員) who man a ship (船舶) — or, in the case Article 3 of the Mariners Insurance Act covers, the person that Article treats as the shipowner.
Defined inArticle 4, paragraph (4)· applies only in this paragraph and in Article 4-4, 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.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner 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)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.