The preparer of a taxable document may, by the procedure specified by Cabinet Order, request the district director of a tax office specified by Ministry of Finance Order to affix a tax seal (meaning a seal having an impression of the form specified by Ministry of Finance Order; the same applies in the following paragraph) instead of affixing corresponding revenue stamps to the taxable document.
A person who has made the request under the preceding paragraph must, except where the request is dismissed under the following paragraph, pay to the national government the stamp tax equivalent to the amount of stamp tax to be imposed on the taxable document subject to the request, by the time the tax seal is affixed.
If, where a request under paragraph (1) has been made, the district director finds that the stated amount of the taxable document subject to the request is unclear or that it is otherwise inappropriate for the preservation of stamp tax, the district director may dismiss the request.
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)
stated amountmachine translation
「記載金額」
The amount written in a document as its contract amount, face value or other amount for the matter the document is to prove, on which the tax rates and exemption amounts of Appended Table 1 are based, worked out as rule 4 of that Table's general rules provides.
Defined inArticle 4, paragraph (4)· applies only in this provision and in Article 9, paragraph (3)
corresponding revenue stampsmachine translation
「相当印紙」
Revenue stamps (印紙) for an amount equal to the stamp tax due on a taxable document, which its maker must, as a rule, affix to the document by the time it is made.
Short name set inArticle 8, paragraph (1)
tax sealmachine translation
「税印」
A seal with an imprint of the form a Ministry of Finance Order (財務省令) sets, which the district director of a tax office named by that Order presses on a taxable document at its maker's request, in place of the maker affixing stamps.
Defined inArticle 9, paragraph (1)· applies only in this provision and in Article 9, paragraph (2)
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.