Article 6-4Method of Providing Purchase Record Information, etc.
第六条の四(購入記録情報の提供方法等)
The matters specified by Ministry of Finance Order prescribed in Article 18, paragraph (6) of the Order are the following matters:
令第十八条第六項に規定する財務省令で定める事項は、次に掲げる事項とする。
the matters listed in the items of Article 6-2, paragraph (2) and the matters prescribed in paragraph (3) of that Article that the business operator operating the tax-free shop that transfers those tax-exempt goods (meaning the tax-free shop prescribed in Article 8, paragraph (7) of the Act (including a shop deemed to be a tax-free shop pursuant to the provisions of paragraph (9) of that Article); the same applies hereinafter in this Article and Article 9) has received pursuant to the provisions of the items of Article 18, paragraph (2) of the Order;
the name and place for tax payment of the business operator operating that tax-free shop, and the name of that tax-free shop (where that tax-free shop is a vending-machine-type tax-free shop (meaning the vending-machine-type tax-free shop prescribed in Article 18-2, paragraph (2), item (ii) of the Order; the same applies hereinafter through Article 10), the information for identifying the vending machine), its location, and the identification code notified pursuant to the provisions of paragraph (3) of the following Article (where that tax-free shop is a temporary sales outlet (meaning the temporary sales outlet prescribed in Article 18-5, paragraph (1) of the Order; the same applies in Article 10), the identification code notified pursuant to the provisions of Article 10, paragraph (2));
当該輸出物品販売場を経営する事業者の氏名又は名称及び納税地並びに当該輸出物品販売場の名称(当該輸出物品販売場が自動販売機型輸出物品販売場(令第十八条の二第二項第二号に規定する自動販売機型輸出物品販売場をいう。以下第十条までにおいて同じ。)である場合には、その自動販売機を識別するための情報)、所在地及び次条第三項の規定により通知を受けた識別符号(当該輸出物品販売場が臨時販売場(令第十八条の五第一項に規定する臨時販売場をいう。第十条において同じ。)である場合には、第十条第二項の規定により通知を受けた識別符号)
the date of the transfer of those tax-exempt goods;
当該免税対象物品の譲渡の年月日
the product name of those tax-exempt goods, the quantity for each product name, and the amount of consideration prescribed in Article 28, paragraph (1) of the Act (hereinafter in this item and the following item referred to as "price before tax"), and the total price before tax of those tax-exempt goods;
where the price before tax of those tax-exempt goods is 1,000,000 yen or more per unit of transaction (for goods ordinarily treated as a unit of transaction by a set or a complete set, per set or complete set), the unique number, features, or other matters of those tax-exempt goods sufficient to identify them in the confirmation by the director-general of the customs house under Article 8, paragraph (1) of the Act;
where the transfer of those tax-exempt goods falls under a taxable transfer, etc. of assets subject to the reduced rate, that fact;
当該免税対象物品の譲渡が軽減対象課税資産の譲渡等に該当する場合には、その旨
where the provisions of Article 18-3, paragraph (8) of the Order apply, that fact.
令第十八条の三第八項の規定の適用がある場合には、その旨
The method specified by Ministry of Finance Order prescribed in Article 18, paragraph (7) of the Order is the method of transmitting purchase record information (meaning the purchase record information prescribed in Article 8, paragraph (2) of the Act; the same applies hereinafter in this Article and Article 9), making clear the name of the business operator operating the tax-free shop, by the method determined by the Commissioner of the National Tax Agency prescribed in Article 18, paragraph (8) of the Order, from a computer equipped with a function of communicating through a telecommunications line with the computers used by the National Tax Agency and customs (including input/output devices; the same applies hereinafter in this paragraph).
Where purchase record information is provided by the method prescribed in the preceding paragraph, the file format for the provision of purchase record information in that case is to be determined by the Commissioner of the National Tax Agency.
In addition to what is provided for in the preceding two paragraphs, necessary matters and details of procedures relating to the procedures for using the electronic data processing system prescribed in Article 18, paragraph (7) of the Order are as provided for separately.
The method specified by Ministry of Finance Order prescribed in Article 18, paragraph (10) of the Order is the method of retaining the purchase record information and the customs confirmation information (meaning the customs confirmation information prescribed in Article 8, paragraph (3) of the Act; the same applies in the following paragraph and Article 9, paragraph (7)) referred to in Article 18, paragraph (10) of the Order by taking any of the measures listed in the items of Article 4, paragraph (1) (Retention of Electronic or Magnetic Records of Transaction Information of Electronic Transactions) of the Regulation for Enforcement of the Act on Special Provisions concerning Preservation Methods for Books and Documents Related to National Tax Prepared by Means of Computers, and in accordance with requirements equivalent to the requirements prescribed in that paragraph.
Notwithstanding the provisions of Article 18, paragraph (10) of the Order and the preceding paragraph, a business operator operating a tax-free shop that retains purchase record information and customs confirmation information pursuant to those provisions may use the method of retaining a document prepared by outputting that purchase record information and that customs confirmation information (limited to a document output in an orderly format and in a clear condition). In this case, the business operator must organize and retain that document at the place at which it is to be retained pursuant to the provisions of paragraph (10) of that Article, for the period for which it is to be retained pursuant to the provisions of that paragraph.
The matters specified by Ministry of Finance Order prescribed in Article 18-2, paragraph (1) of the Order are the following matters:
令第十八条の二第一項に規定する財務省令で定める事項は、次に掲げる事項とする。
the applicant's name (including the name of the representative; hereinafter through Article 10 referred to as "name, etc."), place for tax payment, and corporate number (meaning the corporate number prescribed in Article 2, paragraph (16) (Definitions) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures; the same applies hereinafter) (for a person that has no corporate number, name, etc. and place for tax payment);
申請者の氏名又は名称(代表者の氏名を含む。以下第十条までにおいて「氏名等」という。)、納税地及び法人番号(行政手続における特定の個人を識別するための番号の利用等に関する法律第二条第十六項(定義)に規定する法人番号をいう。以下同じ。)(法人番号を有しない者にあつては、氏名等及び納税地)
the applicant's e-mail address;
申請者の電子メールアドレス
the location of the sales outlet for which the applicant seeks to obtain that permission;
当該許可を受けようとする販売場の所在地
the matters specified respectively below, according to the following categories of permission for a tax-free shop (meaning the tax-free shop prescribed in Article 8, paragraph (7) of the Act; the same applies hereinafter in this Article):
次に掲げる輸出物品販売場(法第八条第七項に規定する輸出物品販売場をいう。以下この条において同じ。)の許可の区分に応じ、それぞれ次に定める事項
permission for a general-type tax-free shop (meaning the general-type tax-free shop prescribed in Article 18-2, paragraph (2), item (i) of the Order; the same applies hereinafter through Article 10): where the work relating to the tax-free sale procedures (meaning the tax-free sale procedures prescribed in (b) of that item; the same applies hereinafter through that Article) for the tax-exempt goods to be transferred at that sales outlet is to be entrusted to an approved tax-free procedure business operator (meaning the approved tax-free procedure business operator prescribed in Article 18-3, paragraph (1) of the Order; the same applies hereinafter through Article 10), a statement to that effect, and the name and place for tax payment of that approved tax-free procedure business operator;
一般型輸出物品販売場(令第十八条の二第二項第一号に規定する一般型輸出物品販売場をいう。以下第十条までにおいて同じ。)の許可 当該販売場において譲渡する免税対象物品に係る免税販売手続(同号ロに規定する免税販売手続をいう。以下同条までにおいて同じ。)に係る事務を承認免税手続事業者(令第十八条の三第一項に規定する承認免税手続事業者をいう。以下第十条までにおいて同じ。)に委託して行わせる場合には、その旨並びに当該承認免税手続事業者の氏名又は名称及び納税地
permission for a vending-machine-type tax-free shop: information for identifying the vending machine installed at that sales outlet;
自動販売機型輸出物品販売場の許可 当該販売場に設置する自動販売機を識別するための情報
where the work relating to the provision, etc. of purchase record information (meaning the provision, etc. of purchase record information prescribed in Article 18-2, paragraph (2), item (i), (b) of the Order; the same applies hereinafter through Article 10) for that sales outlet is to be entrusted to an approved transmission business operator (meaning the approved transmission business operator prescribed in Article 18-4, paragraph (1) of the Order; the same applies hereinafter through Article 10), a statement to that effect, and the name of that approved transmission business operator and the identification code notified pursuant to the provisions of Article 9, paragraph (3);
当該販売場に係る購入記録情報の提供等(令第十八条の二第二項第一号ロに規定する購入記録情報の提供等をいう。以下第十条までにおいて同じ。)に係る事務を承認送受信事業者(令第十八条の四第一項に規定する承認送受信事業者をいう。以下第十条までにおいて同じ。)に委託して行わせる場合には、その旨並びに当該承認送受信事業者の氏名又は名称及び第九条第三項の規定により通知を受けた識別符号
any other matters for reference.
その他参考となるべき事項
The documents specified by Ministry of Finance Order prescribed in Article 18-2, paragraph (1) of the Order are the following documents:
令第十八条の二第一項に規定する財務省令で定める書類は、次に掲げる書類とする。
a document stating an outline of the work to be performed at that sales outlet in order to obtain the application of the provisions of Article 8, paragraph (1) of the Act;
当該販売場で行う法第八条第一項の規定の適用を受けるための事務の概要を記載した書類
where the work relating to the tax-free sale procedures for the tax-exempt goods to be transferred at that sales outlet is to be entrusted to an approved tax-free procedure business operator, a copy of the contract concerning the entrustment;
a document stating the content of the information system used for the provision, etc. of purchase record information (where the work relating to the provision, etc. of purchase record information is to be entrusted to an approved transmission business operator, a copy of the contract concerning the entrustment);
購入記録情報の提供等に使用する情報システムに関する内容を記載した書類(購入記録情報の提供等に係る事務を承認送受信事業者に委託して行わせる場合には、その委託に関する契約書の写し)
any other documents for reference.
その他参考となるべき書類
When the district director grants the permission under Article 8, paragraph (7) of the Act, the district director is to notify the business operator to which the permission relates of the identification code of the tax-free shop to which the permission relates.
A business operator operating a tax-free shop must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay (by the day before the day of relocation, in the case of relocating the tax-free shop) a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment:
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
the content of the change;
変更の内容
the location of the tax-free shop (in the case of relocating the tax-free shop, the locations before and after the relocation);
当該輸出物品販売場の所在地(当該輸出物品販売場を移転する場合には、移転前及び移転後の所在地)
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order prescribed in Article 18-2, paragraph (4) of the Order are the following matters:
令第十八条の二第四項に規定する財務省令で定める事項は、次に掲げる事項とする。
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
the location of the tax-free shop for which the notifier intends to cease to be subject to the application of the provisions of Article 8, paragraph (1) of the Act;
any other matters for reference.
その他参考となるべき事項
第八条(承認免税手続事業者の承認申請書の記載事項等)
The matters specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (3) of the Order are the following matters:
令第十八条の三第三項に規定する財務省令で定める事項は、次に掲げる事項とする。
the applicant's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
the location of the tax-free procedure counter (meaning the tax-free procedure counter prescribed in Article 18-3, paragraph (1) of the Order; the same applies hereinafter in this Article) that the applicant intends to set up;
設置しようとする免税手続カウンター(令第十八条の三第一項に規定する免税手続カウンターをいう。以下この条において同じ。)の所在地
any other matters for reference.
その他参考となるべき事項
The documents specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (3) of the Order are the following documents:
令第十八条の三第三項に規定する財務省令で定める書類は、次に掲げる書類とする。
a document stating an outline of the work relating to the tax-free sale procedures to be carried out at the tax-free procedure counter that the applicant intends to set up;
any other documents for reference.
その他参考となるべき書類
An approved tax-free procedure business operator must, when there has been a change in any of the matters listed in the items of paragraph (1), submit without delay (by the day before the day of relocation, in the case of relocating a tax-free procedure counter) a written notification stating that fact and the following matters to the district director having jurisdiction over its place for tax payment:
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
the content of the change;
変更の内容
the location of the tax-free procedure counter (in the case of relocating the tax-free procedure counter, the locations before and after the relocation);
当該免税手続カウンターの所在地(当該免税手続カウンターを移転する場合には、移転前及び移転後の所在地)
any other matters for reference.
その他参考となるべき事項
The matters specified by Ministry of Finance Order prescribed in Article 18-3, paragraph (7) of the Order are the following matters:
令第十八条の三第七項に規定する財務省令で定める事項は、次に掲げる事項とする。
the notifier's name, etc., place for tax payment, and corporate number (for a person that has no corporate number, name, etc. and place for tax payment);
the location of the tax-free procedure counter that the notifier intends to close down;
廃止しようとする免税手続カウンターの所在地
any other matters for reference.
その他参考となるべき事項
Changes on (Ministry of Finance Order No. 19 of 2026)
An approved tax-free procedure business operator must, for each general-type tax-free shop for which it performs the work relating to tax-free sale procedures under entrustment pursuant to the provisions of Article 18-3, paragraph (1) of the Order, prepare and organize records of the tax-free sale procedures concerning the application of the provisions of Article 8, paragraph (1) of the Act for each person eligible for tax-free purchase and records concerning the application of the provisions of Article 18-3, paragraph (8) of the Order, and retain them for seven years from the day on which two months have elapsed from the day following the last day of the taxable period that includes the day on which those tax-free sale procedures were carried out (one month, where the residual assets of a corporation in liquidation have been determined), at the place for tax payment or at the location of the office, place of business or other similar place relating to the tax-free sale procedures.
承認免税手続事業者は、令第十八条の三第一項の規定により委託を受けて免税販売手続に係る事務を行う一般型輸出物品販売場の別に、免税購入対象者ごとの法第八条第一項の規定の適用に関する免税販売手続の記録及び令第十八条の三第八項の規定の適用に関する記録を作成して整理し、当該免税販売手続を行つた日の属する課税期間の末日の翌日から二月(清算中の法人について残余財産が確定した場合には、一月)を経過した日から七年間、これを納税地又は免税販売手続に係る事務所、事業所その他これらに準ずるものの所在地に保存しなければならない。
tax-exempt goodsmachine translation
「免税対象物品」
Tax-exempt goods as defined in Article 8, paragraph (1) of the Consumption Tax Act: goods that a person eligible for tax-free purchase (免税購入対象者) buys for export from a tax-free shop (輸出物品販売場) by a method a Cabinet Order (政令) sets, other than goods a Ministry of Finance Order (財務省令) names as at high risk of being bought for improper consumption-tax purposes and goods whose sale is non-taxable under Article 6, paragraph (1) of that Act.
Defined inArticle 6-3, paragraph (1), item (i)· applies only in this provision and in Articles 6-3 to 10
person eligible for tax-free purchasemachine translation
「免税購入対象者」
A person eligible for tax-free purchase as defined in Article 8, paragraph (1) of the Consumption Tax Act: a nonresident as defined in Article 6, paragraph (1), item (vi) of the Foreign Exchange and Foreign Trade Act who is staying in Japan with landing permission under Articles 14 to 18 of the Immigration Control and Refugee Recognition Act, or with the status of residence (在留資格) of Diplomat, Official or Temporary Visitor, or another person a Cabinet Order (政令) sets.
Defined inArticle 6-3, paragraph (1), item (i)· applies only in this provision and in Article 8, paragraph (5); and Article 9, paragraph (7)
tax-free shopmachine translation
「輸出物品販売場」
A tax-free shop as defined in Article 8, paragraph (7) of the Consumption Tax Act — a shop of a business that pays consumption tax, permitted by the district director of the tax office to sell goods free of consumption tax to persons eligible for tax-free purchase (免税購入対象者) — including a site that paragraph (9) of that Article treats as one.
Defined inArticle 6-4, paragraph (1), item (i)· applies only in this article and in Article 9
temporary sales outletmachine translation
「臨時販売場」
A temporary sales outlet as Article 18-5, paragraph (1) of the Order for Enforcement of the Consumption Tax Act uses the term: one that Article 8, paragraph (9) of the Consumption Tax Act treats as a tax-free shop (輸出物品販売場).
Defined inArticle 6-4, paragraph (1), item (ii)· applies only in this provision and in Article 10
vending-machine-type tax-free shopmachine translation
「自動販売機型輸出物品販売場」
A tax-free shop (輸出物品販売場) at which the tax-free sale procedures (免税販売手続) and the provision of purchase record information (購入記録情報) for goods sold tax-free are carried out only by a vending machine installed there, as Article 18-2, paragraph (2), item (ii) of the Order for Enforcement of the Consumption Tax Act defines it.
Defined inArticle 6-4, paragraph (1), item (ii)· applies only in this provision and in Articles 6-4 to 10
price before taxmachine translation
「税抜価額」
The amount of consideration for tax-exempt goods (免税対象物品) as Article 28, paragraph (1) of the Consumption Tax Act defines it, that is, their price not counting consumption tax and local consumption tax.
Short name set inArticle 6-4, paragraph (1), item (iv)· applies only in this item and in Article 6-4, paragraph (1), item (v)
purchase record informationmachine translation
「購入記録情報」
Purchase record information as Article 8, paragraph (2) of the Consumption Tax Act defines it: the electronic or magnetic record (電磁的記録) of a tax-free sale, of a kind a Cabinet Order (政令) sets, that the business operator running the tax-free shop (輸出物品販売場) must send without delay to the Commissioner of the National Tax Agency (国税庁長官), who passes it on to the director-general of the customs house (税関長).
Defined inArticle 6-4, paragraph (2)· applies only in this article and in Article 9
customs confirmation informationmachine translation
「税関確認情報」
The electronic or magnetic record (電磁的記録) that the director-general of the customs house (税関長), having confirmed from the purchase record information (購入記録情報) that goods bought tax-free are being exported, makes to state that the confirmation was given, and that reaches the business operator running the tax-free shop (輸出物品販売場) through the Commissioner of the National Tax Agency (国税庁長官), as Article 8, paragraph (3) of the Consumption Tax Act defines it.
Defined inArticle 6-4, paragraph (5)· applies only in this provision and in Article 6-4, paragraph (6); and Article 9, paragraph (7)
name, etc.machine translation
「氏名等」
The name of an applicant, or, for a body, its name together with the name of its representative.
Short name set inArticle 7, paragraph (1), item (i)· applies only in this provision and in Articles 7 to 10
corporate numbermachine translation
「法人番号」
A corporate number as defined in Article 2, paragraph (16) of the Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures.
Defined inArticle 7, paragraph (1), item (i)
tax-free shopmachine translation
「輸出物品販売場」
A tax-free shop as defined in Article 8, paragraph (7) of the Consumption Tax Act: a shop of a business that pays consumption tax, permitted by the district director of the tax office to sell goods free of consumption tax to persons eligible for tax-free purchase (免税購入対象者).
Defined inArticle 7, paragraph (1), item (iv)· applies only in this article
general-type tax-free shopmachine translation
「一般型輸出物品販売場」
A tax-free shop (輸出物品販売場) other than a vending-machine-type tax-free shop (自動販売機型輸出物品販売場), as Article 18-2, paragraph (2), item (i) of the Order for Enforcement of the Consumption Tax Act defines it.
Defined inArticle 7, paragraph (1), item (iv), (a)· applies only in this provision and in Articles 7 to 10
tax-free sale proceduresmachine translation
「免税販売手続」
The procedures a business operator running a tax-free shop (輸出物品販売場) follows to have a sale exempted under Article 8, paragraph (1) of the Consumption Tax Act, other than providing purchase record information (購入記録情報), receiving customs confirmation information (税関確認情報) and keeping that information, as Article 18-2, paragraph (2), item (i)(b) of the Order for Enforcement of the Consumption Tax Act defines them.
Defined inArticle 7, paragraph (1), item (iv), (a)· applies only in this provision and in Articles 7 to 10
approved tax-free procedure business operatormachine translation
「承認免税手続事業者」
A business operator, other than one exempt from consumption tax, approved under Article 18-3, paragraph (2) of the Order for Enforcement of the Consumption Tax Act to carry out, at its tax-free procedure counter (免税手続カウンター), the tax-free sale procedures (免税販売手続) of general-type tax-free shops (一般型輸出物品販売場) run by others.
Defined inArticle 7, paragraph (1), item (iv), (a)· applies only in this provision and in Articles 7 to 10
approved transmission business operatormachine translation
「承認送受信事業者」
A business operator, other than one exempt from consumption tax, approved under Article 18-4, paragraph (2) of the Order for Enforcement of the Consumption Tax Act, to which a business operator running a tax-free shop (輸出物品販売場) may entrust providing purchase record information (購入記録情報) and receiving customs confirmation information (税関確認情報).
Defined inArticle 7, paragraph (1), item (v)· applies only in this provision and in Articles 7 to 10
provision, etc. of purchase record informationmachine translation
「購入記録情報の提供等」
Sending purchase record information (購入記録情報) under Article 8, paragraph (2) of the Consumption Tax Act and receiving customs confirmation information (税関確認情報) under paragraph (3) of that Article, as Article 18-2, paragraph (2), item (i)(b) of the Order for Enforcement of the Consumption Tax Act defines it.
Defined inArticle 7, paragraph (1), item (v)· applies only in this provision and in Articles 7 to 10
tax-free procedure countermachine translation
「免税手続カウンター」
The facilities that an approved tax-free procedure business operator (承認免税手続事業者) uses to carry out the tax-free sale procedures (免税販売手続) for other business operators, as Article 18-3, paragraph (1) of the Order for Enforcement of the Consumption Tax Act defines them.
Defined inArticle 8, paragraph (1), item (ii)· applies only in this article
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.
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.
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.