Article 185Provisions for Replacement of Terms Where Collection Is Made by Director-General of a Customs House
第百八十五条（税関長が徴収する場合の読替規定）
With regard to the application of the provisions of this Act in the case where a director-general of a customs house collects pursuant to the provisions of the proviso to Article 43, paragraph (1) (Collection by Director-General of a Customs House) of the Act on General Rules for National Taxes, in the case where a director-general of a customs house has received the transfer of collection pursuant to the provisions of paragraph (4) of that Article or Article 44, paragraph (1) (Transfer of Collection) of that Act, or in the case where a director-general of a customs house has received the transfer of the delinquent tax collection procedure pursuant to the provisions of Article 183, paragraph (2) or (4) (Transfer of the Delinquent Tax Collection Procedure), the term "district director" or "tax office" is deemed to be replaced with "director-general of a customs house" or "customs house".
国税通則法第四十三条第一項ただし書（税関長による徴収）の規定により税関長が徴収する場合、同条第四項若しくは同法第四十四条第一項（徴収の引継ぎ）の規定により税関長が徴収の引継ぎを受けた場合又は第百八十三条第二項若しくは第四項（滞納処分の引継ぎ）の規定により税関長が滞納処分の引継ぎを受けた場合におけるこの法律の規定の適用については、「税務署長」又は「税務署」とあるのは、「税関長」又は「税関」とする。
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.
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.