Article 184Provisions for Replacement of Terms Where Collection Is Made by Regional Commissioner
第百八十四条（国税局長が徴収する場合の読替規定）
With regard to the application of the provisions of this Act (excluding Article 159, paragraph (2) (Approval of Preservative Seizure), Article 173 (Restrictions on Revocation of Decisions to Sell Real Property), and the preceding two Articles; the same applies in the following Article) in the case where a regional commissioner has received the transfer of collection pursuant to the provisions of Article 43, paragraph (3) or Article 44, paragraph (1) (Transfer of Collection) of the Act on General Rules for National Taxes, or in the case where a regional commissioner has received the transfer of the delinquent tax collection procedure pursuant to the provisions of Article 182, paragraph (2) or (3) (Transfer of the Delinquent Tax Collection Procedure) or paragraph (3) of the preceding Article, the term "district director" or "tax office" is deemed to be replaced with "regional commissioner" or "regional taxation bureau".
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.
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.