Article 117Tax Agent

①If an individual taxpayer has, or will come to have, neither a domicile nor a residence (excluding an office or place of business) in the area where this Act is in force, or if a taxpayer that is a corporation without its head office or principal office in the area where this Act is in force has, or will come to have, neither an office nor a place of business in the area where this Act is in force, and it is necessary to administer the submission of a tax return or other matters concerning national taxes, that taxpayer must appoint a tax agent to administer those matters from among persons who have a domicile or residence in the area where this Act is in force and are in a convenient position to administer those matters.

②When a taxpayer appoints a tax agent pursuant to the provisions of the preceding paragraph, they must notify the district director of the tax office with jurisdiction over the place for tax payment of the national tax for which the tax agent is responsible (if a tax agent has been appointed to administer only affairs concerning the consumption tax, etc. on goods received from a bonded area or the international tourist tax (excluding international tourist tax that is to be collected and paid pursuant to the provisions of Article 16, paragraph (1) (Special Collection, etc. by Domestic Business Operators) of the International Tourist Tax Act), the director-general of the customs house having jurisdiction over the place for tax payment of these national taxes). The same applies where the taxpayer has dismissed their tax agent.

④In the case referred to in paragraph (1), if the taxpayer referred to in that paragraph has not given notification of a tax agent under the provisions of paragraph (2), the regional commissioner or district director with jurisdiction over the place for tax payment of the national tax of that taxpayer may request in writing a person who has a domicile or residence in the area where this Act is in force and is in a convenient position to administer the specified matters (referred to as a "domestic facilitator" in the following paragraph) to become the tax agent of that taxpayer.

⑤If the taxpayer referred to in paragraph (3) (hereinafter referred to as a "specified taxpayer" in this paragraph and paragraph (7)) has not given notification of a tax agent under the provisions of paragraph (2) by the designated day, the regional commissioner or district director referred to in that paragraph may designate, from among the domestic facilitators requested to become the tax agent pursuant to the provisions of the preceding paragraph, the person specified in each of the following items according to the category of cases listed in the respective item as the tax agent to administer the specified matters (referred to as a "specified tax agent" in the following paragraph and paragraph (7)):

⑥If the regional commissioner or district director referred to in the preceding paragraph has designated a specified tax agent pursuant to the provisions of that paragraph and it has become no longer necessary to have that specified tax agent administer the specified matters, the regional commissioner or district director is to cancel the designation of the specified tax agent under the provisions of that paragraph.

⑦When the regional commissioner or district director referred to in the preceding two paragraphs has designated a specified tax agent pursuant to the provisions of paragraph (5), or has cancelled the designation of a specified tax agent pursuant to the provisions of the preceding paragraph, the regional commissioner or district director notifies the specified tax agent or the person who was the specified tax agent, and the specified taxpayer, to that effect in writing.