第八条（国税の連帯納付義務についての民法の準用）
The provisions of Articles 436, 437 and 441 through 445 (Effect of Joint and Several Obligations, etc.) of the Civil Code apply mutatis mutandis to the obligation to jointly and severally pay national tax under the provisions of national tax laws.
国税に関する法律の規定により国税を連帯して納付する義務については、民法第四百三十六条、第四百三十七条及び第四百四十一条から第四百四十五条まで（連帯債務の効力等）の規定を準用する。
The taxpayers are jointly and severally obligated to pay national tax on jointly owned property, a joint business, or property belonging to that business.
第九条の二（法人の合併等の無効判決に係る連帯納付義務）
If a judgment invalidating a merger or a company split (hereinafter referred to as a "merger, etc." in this Article) has become final and binding, the corporation that effected the merger, etc. is jointly and severally obligated to pay the national tax (including its accessory tax) of the corporation surviving the merger, the corporation incorporated through the merger, or the corporation that succeeded to a business through the split, for which the tax liability (meaning the tax liability prescribed in Article 15, paragraph (1) (Establishment of Tax Liability and Determination of the Payable Tax Amount); the same applies in the following Article) was established on or after the date of the merger, etc.
Article 9-3Joint and Several Liability for Payment Related to a Corporate Split
第九条の三（法人の分割に係る連帯納付の責任）
If a corporation has effected a company split (excluding a split-off type company split as prescribed in Article 2, item (xii)-10 (Definitions) of the Corporation Tax Act; hereinafter the same applies in this Article), the corporation that succeeded to a business through the split is jointly and severally liable for payment of the following national taxes of the corporation that effected the split (including their accessory tax, and excluding those for which the obligation to pay has been succeeded to by a corporation that succeeded to the rights and obligations as trustee pursuant to Article 7-2, paragraph (4) (Succession to the Obligation to Pay National Tax Pertaining to a Trust) and those for which the obligation to pay constitutes an obligation covered only by the trust property (meaning an obligation covered only by the trust property as prescribed in Article 154 (Scope of Obligations Covered by the Trust Property of a Trust after a Consolidation of Trusts) of the Trust Act; the same applies in Article 57, paragraph (1) (Appropriation))); provided, however, that this liability is limited to the value of the property succeeded to from the corporation that effected the split (excluding property belonging to the trust property succeeded to from the corporation that effected the split):
法人が分割（法人税法第二条第十二号の十（定義）に規定する分社型分割を除く。以下この条において同じ。）をした場合には、当該分割により事業を承継した法人は、当該分割をした法人の次に掲げる国税（その附帯税を含み、その納める義務が第七条の二第四項（信託に係る国税の納付義務の承継）の規定により受託者としての権利義務を承継した法人に承継されたもの及びその納める義務が信託財産限定責任負担債務（信託法第百五十四条（信託の併合後の信託の信託財産責任負担債務の範囲等）に規定する信託財産限定責任負担債務をいう。第五十七条第一項（充当）において同じ。）となるものを除く。）について、連帯納付の責めに任ずる。ただし、当該分割をした法人から承継した財産（当該分割をした法人から承継した信託財産に属する財産を除く。）の価額を限度とする。
national tax for which the tax liability was established before the date of the split (excluding consumption tax, etc. other than consumption tax, etc. on goods withdrawn from a bonded area (meaning a bonded area as prescribed in Article 29 (Types of Bonded Areas) of the Customs Act (Act No. 61 of 1954); the same applies hereinafter) and consumption tax on the transfer, etc. of a taxable asset (referred to as "liquor tax, etc. on shipments" in the following item), and aviation fuel tax);
分割の日前に納税義務の成立した国税（消費税等のうち保税地域（関税法（昭和二十九年法律第六十一号）第二十九条（保税地域の種類）に規定する保税地域をいう。以下同じ。）からの引取りに係る消費税等及び課税資産の譲渡等に係る消費税以外のもの（次号において「移出に係る酒税等」という。）並びに航空機燃料税を除く。）
liquor tax, etc. on shipments and aviation fuel tax for which the tax liability was established by the last day of the month preceding the month that includes the date of the split.
Section 3 Periods and Time Limits
第三節 期間及び期限
Periods prescribed in days, months or years in national tax laws are computed as follows:
国税に関する法律において日、月又は年をもつて定める期間の計算は、次に定めるところによる。
the first day of the period is not included; provided, however, that this does not apply if the period begins at midnight or if national tax laws provide otherwise;
期間の初日は、算入しない。ただし、その期間が午前零時から始まるとき、又は国税に関する法律に別段の定めがあるときは、この限りでない。
if a period is prescribed in months or years, it is computed according to the calendar;
期間を定めるのに月又は年をもつてしたときは、暦に従う。
in the case referred to in the preceding item, if the period does not begin at the beginning of a month or year, it expires on the day preceding the day in the last month or year that corresponds to the starting date; provided, however, that if there is no such corresponding day in the last month, it expires on the last day of that month.
前号の場合において、月又は年の始めから期間を起算しないときは、その期間は、最後の月又は年においてその起算日に応当する日の前日に満了する。ただし、最後の月にその応当する日がないときは、その月の末日に満了する。
If a time limit prescribed in national tax laws for filing a return, application, request or notification or submitting any other document, giving notice, making payment or collecting (excluding a time limit prescribed by the hour and any other time limit specified by Cabinet Order) falls on a Sunday, a holiday prescribed in the Act on National Holidays (Act No. 178 of 1948) or any other general holiday, or a day specified by Cabinet Order, the day following that day is deemed to be the time limit.
国税に関する法律に定める申告、申請、請求、届出その他書類の提出、通知、納付又は徴収に関する期限（時をもつて定める期限その他の政令で定める期限を除く。）が日曜日、国民の祝日に関する法律（昭和二十三年法律第百七十八号）に規定する休日その他一般の休日又は政令で定める日に当たるときは、これらの日の翌日をもつてその期限とみなす。
If the Commissioner of the National Tax Agency, the President of the National Tax Tribunal, a regional commissioner, a district director or the director-general of a customs house finds that an act cannot be performed by the time limit for filing a return, application, request or notification or submitting any other document, making payment or collecting under national tax laws due to a disaster or any other unavoidable reason, they may, pursuant to Cabinet Order, extend that time limit by no more than two months from the day on which that reason ceased to exist.
国税庁長官、国税不服審判所長、国税局長、税務署長又は税関長は、災害その他やむを得ない理由により、国税に関する法律に基づく申告、申請、請求、届出その他書類の提出、納付又は徴収に関する期限までにこれらの行為をすることができないと認めるときは、政令で定めるところにより、その理由のやんだ日から二月以内に限り、当該期限を延長することができる。
Section 4 Service
第四節 送達
Article 12Service of Documents
第十二条（書類の送達）
Documents issued by a district director or the head of any other administrative organ, or by its officials, under the provisions of national tax laws are served at the domicile or residence (including an office or place of business; the same applies hereinafter) of the person to be served, by service by mail or by correspondence delivery as prescribed in Article 2, paragraph (2) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) provided by a general correspondence delivery business operator as prescribed in paragraph (6) (Definitions) of that Article or a specified correspondence delivery business operator as prescribed in paragraph (9) of that Article (hereinafter referred to as "correspondence delivery"), or by service by delivery; provided, however, that if the person to be served has a tax agent, they are served at the domicile or residence of the tax agent.
国税に関する法律の規定に基づいて税務署長その他の行政機関の長又はその職員が発する書類は、郵便若しくは民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項（定義）に規定する一般信書便事業者若しくは同条第九項に規定する特定信書便事業者による同条第二項に規定する信書便（以下「信書便」という。）による送達又は交付送達により、その送達を受けるべき者の住所又は居所（事務所及び事業所を含む。以下同じ。）に送達する。ただし、その送達を受けるべき者に納税管理人があるときは、その住所又は居所に送達する。
If a document prescribed in the preceding paragraph has been sent by mail or correspondence delivery handled in the ordinary manner, the mail or the item of correspondence delivery as prescribed in Article 2, paragraph (3) (Definitions) of the Act on Correspondence Delivery by Private Business Operators (hereinafter referred to as an "item of correspondence delivery") is presumed to have been served at the time at which it would ordinarily have arrived.
In the case prescribed in the preceding paragraph, the district director or the head of any other administrative organ must prepare and keep a record sufficient to confirm the title of the document, the name of the person to be served (or, in the case referred to in the proviso to paragraph (1), the tax agent; the same applies hereinafter in this Section) (or, for a corporation, its name; the same applies in Article 14, paragraph (2) (Service by Public Notice)), the address, and the date of dispatch.
Service by delivery is effected by an official of the relevant administrative organ delivering the document to the person to be served at the place where it is to be served pursuant to the provisions of paragraph (1); provided, however, that if the person has no objection, the document may be delivered at another place.
交付送達は、当該行政機関の職員が、第一項の規定により送達すべき場所において、その送達を受けるべき者に書類を交付して行なう。ただし、その者に異議がないときは、その他の場所において交付することができる。
In a case set forth in one of the following items, service by delivery may be effected by the act set forth in that item in lieu of delivery under the provisions of the preceding paragraph:
次の各号の一に掲げる場合には、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なうことができる。
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 neither the person to be served with the document nor any other person prescribed in the preceding item is at the place where it is to be served, or if those persons have refused to receive the document without justifiable grounds: leaving the document at the place where it is to be served.
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領を拒んだ場合 送達すべき場所に書類を差し置くこと。
Article 13Special Provisions on Service of Documents on Heirs
第十三条（相続人に対する書類の送達の特例）
If an inheritance has occurred and there are two or more heirs, those heirs may designate from among themselves a representative to receive documents concerning the national tax of the decedent that are issued by a district director or the head of any other administrative organ (including a National Tax Tribunal judge) under the provisions of national tax laws (excluding documents concerning a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure)). In this case, the heir so designated must notify that district director or head of any other administrative organ (or, for documents issued by a National Tax Tribunal judge, the President of the National Tax Tribunal) to that effect.
相続があつた場合において、相続人が二人以上あるときは、これらの相続人は、国税に関する法律の規定に基づいて税務署長その他の行政機関の長（国税審判官を含む。）が発する書類（滞納処分（その例による処分を含む。）に関するものを除く。）で被相続人の国税に関するものを受領する代表者をその相続人のうちから指定することができる。この場合において、その指定に係る相続人は、その旨を当該税務署長その他の行政機関の長（国税審判官の発する書類については、国税不服審判所長）に届け出なければならない。
In the case referred to in the first sentence of the preceding paragraph, if the name of any of the heirs is unknown and the notification referred to in the second sentence of that paragraph is not made within a reasonable period, the district director or the head of any other administrative organ referred to in the second sentence of that paragraph may designate one of the heirs and make that heir the representative prescribed in that paragraph. In this case, the district director or the head of any other administrative organ that made the designation must notify the heir so designated to that effect.
Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the designation of the representative prescribed in paragraph (1) are specified by Cabinet Order.
A disposition under national tax laws requiring the service of a document that was made, with regard to the national tax of a decedent, in the name of the decedent after the decedent's death without knowledge of that death is deemed to have been made against all heirs with regard to that national tax if the document has been served on one of the heirs.
被相続人の国税につき、その者の死亡後その死亡を知らないでその者の名義でした国税に関する法律に基づく処分で書類の送達を要するものは、その相続人の一人にその書類が送達された場合には、当該国税につきすべての相続人に対してされたものとみなす。
Article 14Service by Public Notice
第十四条（公示送達）
With regard to a document to be served pursuant to the provisions of Article 12 (Service of Documents), if the domicile and residence of the person to be served are unknown, or if it is found that there are difficulties in effecting service in a foreign country, the district director or the head of any other administrative organ may effect service by public notice in lieu of that service.
第十二条（書類の送達）の規定により送達すべき書類について、その送達を受けるべき者の住所及び居所が明らかでない場合又は外国においてすべき送達につき困難な事情があると認められる場合には、税務署長その他の行政機関の長は、その送達に代えて公示送達をすることができる。
Service by public notice is effected by taking measures to make the information necessary to identify the document to be served, the name of the person to be served and a statement to the effect that the district director or the head of any other administrative organ will deliver the document to the person to be served at any time (hereinafter referred to as the "particulars of the public notice" in this paragraph) available for inspection by an unspecified large number of persons by a method specified by Ministry of Finance Order, and by either posting a document stating the particulars of the public notice on the bulletin board of the relevant administrative organ or taking measures to make the particulars of the public notice, as displayed on the screen of a computer installed at the relevant administrative organ, available for inspection.
公示送達は、送達すべき書類を特定するために必要な情報、その送達を受けるべき者の氏名及び税務署長その他の行政機関の長がその書類をいつでも送達を受けるべき者に交付する旨（以下この項において「公示事項」という。）を財務省令で定める方法により不特定多数の者が閲覧することができる状態に置く措置をとるとともに、公示事項が記載された書面を当該行政機関の掲示場に掲示し、又は公示事項を当該行政機関に設置した電子計算機の映像面に表示したものの閲覧をすることができる状態に置く措置をとることによつてする。
In the case referred to in the preceding paragraph, the document is deemed to have been served when seven days have elapsed counting from the day on which the measures under that paragraph were commenced.