# District director (税務署長, ぜいむしょちょう)

This is the Markdown twin of https://japanlaw.org/en/concepts/district-director. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Group: Institutions, offices and documents
- URL: https://japanlaw.org/en/concepts/district-director
- In Japanese: https://japanlaw.org/ja/concepts/district-director
- Written by: claude-opus-5, 2026-09-19

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 for this site by an AI model as a plain-language explanation for readers who are not lawyers. Not reviewed by a lawyer.

## Provisions and sources it draws on

- [Act for Establishment of the Ministry of Finance, Art. 24](https://laws.e-gov.go.jp/law/411AC0000000095)
- [Act on General Rules for National Taxes, Arts. 30, 43, 75](https://laws.e-gov.go.jp/law/337AC0000000066) — on this site: https://japanlaw.org/en/national-tax-general-rules-act
- [Income Tax Act, Art. 120](https://laws.e-gov.go.jp/law/340AC0000000033) — on this site: https://japanlaw.org/en/income-tax-act

## Where the laws use it

15 laws in force use it in this sense, in 716 provisions; there the word opens this explanation.

- [Act on Special Measures Concerning Taxation (租税特別措置法)](https://japanlaw.org/en/special-taxation-measures-act): 234 provisions, among them [Article 3-2](https://japanlaw.org/en/special-taxation-measures-act/art-3-2), [Article 3-3](https://japanlaw.org/en/special-taxation-measures-act/art-3-3), [Article 4-2](https://japanlaw.org/en/special-taxation-measures-act/art-4-2)
- [Income Tax Act (所得税法)](https://japanlaw.org/en/income-tax-act): 145 provisions, among them [Article 10](https://japanlaw.org/en/income-tax-act/art-10), [Article 11](https://japanlaw.org/en/income-tax-act/art-11), [Article 19](https://japanlaw.org/en/income-tax-act/art-19)
- [Corporation Tax Act (法人税法)](https://japanlaw.org/en/corporation-tax-act): 104 provisions, among them [Article 2](https://japanlaw.org/en/corporation-tax-act/art-2), [Article 13](https://japanlaw.org/en/corporation-tax-act/art-13), [Article 14](https://japanlaw.org/en/corporation-tax-act/art-14)
- [Act on General Rules for National Taxes (国税通則法)](https://japanlaw.org/en/national-tax-general-rules-act): 67 provisions, among them [Article 11](https://japanlaw.org/en/national-tax-general-rules-act/art-11), [Article 12](https://japanlaw.org/en/national-tax-general-rules-act/art-12), [Article 13](https://japanlaw.org/en/national-tax-general-rules-act/art-13)
- [Regulation for Enforcement of the Income Tax Act (所得税法施行規則)](https://japanlaw.org/en/income-tax-act-enforcement-regulation): 43 provisions, among them [Article 15-2](https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2), [Article 19](https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-19), [Article 36-4](https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-36-4)
- [Inheritance Tax Act (相続税法)](https://japanlaw.org/en/inheritance-tax-act): 43 provisions, among them [Article 19-2](https://japanlaw.org/en/inheritance-tax-act/art-19-2), [Article 21-4](https://japanlaw.org/en/inheritance-tax-act/art-21-4), [Article 21-6](https://japanlaw.org/en/inheritance-tax-act/art-21-6)
- [Consumption Tax Act (消費税法)](https://japanlaw.org/en/consumption-tax-act): 34 provisions, among them [Article 8](https://japanlaw.org/en/consumption-tax-act/art-8), [Article 9](https://japanlaw.org/en/consumption-tax-act/art-9), [Article 15](https://japanlaw.org/en/consumption-tax-act/art-15)
- [Local Tax Act (地方税法)](https://japanlaw.org/en/local-tax-act): 31 provisions, among them [Article 53](https://japanlaw.org/en/local-tax-act/art-53), [Article 72-13](https://japanlaw.org/en/local-tax-act/art-72-13), [Article 72-32-2](https://japanlaw.org/en/local-tax-act/art-72-32-2)
- [Act on Special Measures for Securing the Financial Resources Necessary to Implement Measures for Reconstruction following the Great East Japan Earthquake (東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法)](https://japanlaw.org/en/reconstruction-funding-act): 9 provisions, among them [Article 14](https://japanlaw.org/en/reconstruction-funding-act/art-14), [Article 17](https://japanlaw.org/en/reconstruction-funding-act/art-17), [Article 18](https://japanlaw.org/en/reconstruction-funding-act/art-18)
- [Employees' Pension Insurance Act (厚生年金保険法)](https://japanlaw.org/en/employees-pension-insurance-act): 1 provision, among them [Article 100-5](https://japanlaw.org/en/employees-pension-insurance-act/art-100-5)
- [National Pension Act (国民年金法)](https://japanlaw.org/en/national-pension-act): 1 provision, among them [Article 109-5](https://japanlaw.org/en/national-pension-act/art-109-5)
- [Public Assistance Act (生活保護法)](https://japanlaw.org/en/public-assistance-act): 1 provision, among them [Appended Table 1](https://japanlaw.org/en/public-assistance-act/appdx-1)
- [Administrative Complaint Review Act (行政不服審査法)](https://japanlaw.org/en/administrative-complaint-review-act): 1 provision, among them [Article 7](https://japanlaw.org/en/administrative-complaint-review-act/art-7)
- [Act on the Use of Numbers to Identify a Specific Individual in Administrative Procedures (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)](https://japanlaw.org/en/my-number-act): 1 provision, among them [Article 19](https://japanlaw.org/en/my-number-act/art-19)
- [Administrative Procedure Act (行政手続法)](https://japanlaw.org/en/administrative-procedure-act): 1 provision, among them [Article 3](https://japanlaw.org/en/administrative-procedure-act/art-3)

## Related

- [Regional commissioner (国税局長, こくぜいきょくちょう)](https://japanlaw.org/en/concepts/regional-commissioner)
- [Commissioner of the National Tax Agency (国税庁長官, こくぜいちょうちょうかん)](https://japanlaw.org/en/concepts/national-tax-commissioner)
- [National Tax Tribunal (国税不服審判所, こくぜいふふくしんぱんしょ)](https://japanlaw.org/en/concepts/national-tax-tribunal)
- [Request for review (審査請求, しんさせいきゅう)](https://japanlaw.org/en/concepts/request-for-review)
- [Request for re-investigation (再調査の請求, さいちょうさのせいきゅう)](https://japanlaw.org/en/concepts/request-for-reinvestigation)
- [Director-general of a customs house (税関長, ぜいかんちょう)](https://japanlaw.org/en/concepts/customs-director)

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## Sources

- Explanation: Written for this site with AI (claude-opus-5, 2026-09-19)
- Where it is used, and how often: Worked out by this site from e-Gov's text
- English names of the laws: Japanese Law Translation, Ministry of Justice (14 records)
- English names of the laws: Written for this site with AI