Article 47-2Forwarding of Statements of Tax-Exempt Savings by the Business Office of a Financial Institution or Other Such Place to the District Director, etc.
第四十七条の二（金融機関の営業所等の非課税貯蓄申告書の税務署長への送付等）
The head of the business office of a financial institution or other such place must, where the head has accepted a statement of tax-exempt savings, a declaration of change to the tax-exempt savings limit, a notice of change concerning tax-exempt savings, or a notice of discontinuance of tax-exempt savings, forward those documents to the competent district director for the location of that business office of the financial institution or other such place by the 10th of the month following the month that includes the day on which the head accepted them.
金融機関の営業所等の長は、非課税貯蓄申告書、非課税貯蓄限度額変更申告書、非課税貯蓄に関する異動申告書又は非課税貯蓄廃止申告書を受理した場合には、その受理した日の属する月の翌月十日までに、これらの申告書を当該金融機関の営業所等の所在地の所轄税務署長に送付しなければならない。
Read this with the articles around it
notice of change concerning tax-exempt savingsmachine translation
「非課税貯蓄に関する異動申告書」
The notice that an individual who handed in a tax-exempt savings declaration (非課税貯蓄申告書) must file, through the financial institution's office, with the district tax office director (税務署長) when a change paragraphs (1) to (3) of Article 43 list occurs, such as a change of name, address or individual number.
Short name set inArticle 43, paragraph (6)· applies only in this section
notice of discontinuance of tax-exempt savingsmachine translation
「非課税貯蓄廃止申告書」
The notice that an individual who handed in a tax-exempt savings declaration (非課税貯蓄申告書) files, through the financial institution's office holding the savings, with the district tax office director (税務署長) for their address, to stop the tax exemption of Article 10, paragraph (1) of the Income Tax Act applying to those savings.
Short name set inArticle 45, paragraph (1)· applies only in this section
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.