Article 70-6Procedures, etc. for an Heir Who Has Succeeded to the Business of a Qualified Invoice Issuer
第七十条の六（適格請求書発行事業者の事業を承継した相続人の手続等）
An heir prescribed in Article 57-3, paragraph (3) of the Act who intends to be subject to the application of that paragraph must state, in the written notification under paragraph (1) of that Article, that the heir has succeeded to the business of the qualified invoice issuer by inheritance.
法第五十七条の三第三項の規定の適用を受けようとする同項に規定する相続人は、同条第一項の規定による届出書に、相続により適格請求書発行事業者の事業を承継した旨を記載しなければならない。
Where an heir prescribed in Article 57-3, paragraph (3) of the Act who is subject to the application of that paragraph has submitted the written application under Article 57-2, paragraph (2) of the Act to the district director having jurisdiction over its place for tax payment during the deemed registration period prescribed in Article 57-3, paragraph (3) of the Act, and, by the last day of that deemed registration period, there has been no notice of the registration relating to that written application or of the disposition under Article 57-2, paragraph (5) of the Act, Article 57-3, paragraph (3) of the Act is applied by deeming the period from the day following that last day until that notice reaches the heir to be the deemed registration period prescribed in Article 57-3, paragraph (3) of the Act.
法第五十七条の三第三項の規定の適用を受けている同項に規定する相続人が、同項に規定するみなし登録期間中に法第五十七条の二第二項の申請書をその納税地を所轄する税務署長に提出した場合において、当該みなし登録期間の末日までに当該申請書に係る登録又は同条第五項の処分に係る通知がないときは、同日の翌日から当該通知が当該相続人に到達するまでの期間を法第五十七条の三第三項に規定するみなし登録期間とみなして、同項の規定を適用する。
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registrationmachine translation
「登録」
In Articles 70-2 to 70-12, registration as a qualified invoice issuer (適格請求書発行事業者) under Article 57-2, paragraph (1) of the Consumption Tax Act.
Defined inArticle 70-2, paragraph (2)· applies only in this provision and in Articles 70-2 to 70-12
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.