The Commissioner of the National Tax Agency may, where necessary with respect to the form of each of the tables of Appended Table II (1), Appended Table II (3) through Appended Table II (5), Appended Table III (1) through Appended Table III (6), Appended Table V (1) through Appended Table V (15), and Appended Table V (17) through Appended Table IX (3), add necessary matters or delete some of the matters. In this case, the Commissioner of the National Tax Agency may also make the size of the paper for these forms a size other than the size specified in the respective tables (limited to a size that conforms to the Japanese Industrial Standards prescribed in Article 20, paragraph (1) (Japanese Industrial Standards) of the Industrial Standardization Act (Act No. 185 of 1949)).
国税庁長官は、別表第二（一）、別表第二（三）から別表第二（五）まで、別表第三（一）から別表第三（六）まで、別表第五（一）から別表第五（十五）まで及び別表第五（十七）から別表第九（三）までの各表の書式について必要があるときは、所要の事項を付記すること又は一部の事項を削ることができる。この場合において、国税庁長官は、併せてこれらの用紙の大きさを当該各表に定める大きさ以外の大きさ（産業標準化法（昭和二十四年法律第百八十五号）第二十条第一項（日本産業規格）に規定する日本産業規格に適合するものに限る。）とすることができる。
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.