The place for tax payment of stamp tax is the place listed in each of the following items, in accordance with the category of taxable document listed in that item.
印紙税の納税地は、次の各号に掲げる課税文書の区分に応じ、当該各号に掲げる場所とする。
a taxable document relating to an approval under Article 11, paragraph (1) or Article 12, paragraph (1): a place within the jurisdictional area of the tax office to which the district director who granted the approval belongs;
a taxable document relating to a request under Article 9, paragraph (1): a place within the jurisdictional area of the tax office to which the district director who received the request belongs;
a taxable document on which the amount equivalent to stamp tax is indicated and the payment seal prescribed in Article 10, paragraph (1) is affixed by a stamp tax payment meter prescribed in that paragraph: the place where the stamp tax payment meter is installed;
a taxable document other than the taxable documents listed in the preceding three items, in which the place of preparation is made clear: that place of preparation;
For a taxable document, other than those listed in items (i) through (iii), in which the place of its preparation is not made clear in the taxable document: the place specified by Cabinet Order.
第一号から第三号までに掲げる課税文書以外の課税文書で、当該課税文書にその作成場所が明らかにされていないもの 政令で定める場所
taxable documentmachine translation
「課税文書」
A document of a kind listed in the taxable-items column of Appended Table 1, other than one that Article 5 exempts from stamp tax; whoever makes one must pay stamp tax on it.
Short name set inArticle 3, paragraph (1)
stamp tax payment metermachine translation
「印紙税納付計器」
A meter that the Commissioner of the National Tax Agency (国税庁長官) has designated, as a Cabinet Order (政令) provides, as posing no risk to the securing of stamp tax, fitted with a payment seal that makes an imprint of a form a Ministry of Finance Order (財務省令) sets; with a district director's approval, the maker of a taxable document can use it to print the tax amount and the seal on the document instead of affixing stamps.
Defined inArticle 10, paragraph (1)
payment sealmachine translation
「納付印」
The seal fitted to a stamp tax payment meter (印紙税納付計器) that makes an imprint of a form a Ministry of Finance Order (財務省令) sets; pressing it on a taxable document, with the tax amount shown by the meter, pays the stamp tax in place of affixing stamps.
Short name set inArticle 10, paragraph (1)
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.