Article 325Procedures Required When a Person No Longer Satisfies the Requirements for Exemption from Withholding
第三百二十五条（源泉徴収の免除の要件に該当しなくなつた場合の手続等）
A Resident who has obtained a certificate set forth in Article 206, paragraph (1) (Remuneration or Fees Exempt from Withholding) of the Act must, in the case falling under paragraph (2) of that Article, attach the certificate to a written notice stating the following matters and submit these to the competent district director with jurisdiction over the place for tax payment:
the person's name and domicile (or residence, where the person has no domicile in Japan);
その者の氏名及び住所（国内に住所がないときは、居所）
the fact that the person will no longer satisfy the requirements prescribed in Article 206, paragraph (1) of the Act;
法第二百六条第一項に規定する要件に該当しないこととなる旨
other matters useful for reference purposes.
その他参考となるべき事項
A Resident who has obtained the certificate prescribed in the preceding paragraph must, where the Resident changes the Resident's name, domicile or residence after obtaining it, attach the certificate to a written notice stating the name before the change and the name after the change, or the domicile or residence before the change and the domicile or residence after the change, and submit these to the competent district director with jurisdiction over the place for tax payment. In this case, when that submission has been made, that district director is to issue a new certificate.
前項に規定する証明書の交付を受けている居住者は、その交付を受けた後、その者の氏名又は住所若しくは居所を変更した場合には、変更前の氏名及び変更後の氏名又は変更前の住所若しくは居所及び変更後の住所若しくは居所を記載した届出書にその証明書を添付し、これを納税地の所轄税務署長に提出しなければならない。この場合において、その提出があつたときは、当該税務署長は、新たな当該証明書の交付をするものとする。
The district director who has given the notice under Article 206, paragraph (3), item (iii) of the Act is to publicly announce that fact without delay.
法第二百六条第三項第三号の通知をした税務署長は、遅滞なくその旨を公示するものとする。
Read this with the articles around it
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.