# Commissioner of the National Tax Agency (国税庁長官, こくぜいちょうちょうかん)

This is the Markdown twin of https://japanlaw.org/en/concepts/national-tax-commissioner. 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/national-tax-commissioner
- In Japanese: https://japanlaw.org/ja/concepts/national-tax-commissioner
- Written by: claude-opus-5, 2026-09-19

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 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, Arts. 18, 19](https://laws.e-gov.go.jp/law/411AC0000000095)
- [Act on General Rules for National Taxes, Arts. 75, 99](https://laws.e-gov.go.jp/law/337AC0000000066) — on this site: https://japanlaw.org/en/national-tax-general-rules-act

## Where the laws use it

15 laws in force use it in this sense, in 107 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): 28 provisions, among them [Article 5-2](https://japanlaw.org/en/special-taxation-measures-act/art-5-2), [Article 5-3](https://japanlaw.org/en/special-taxation-measures-act/art-5-3), [Article 40](https://japanlaw.org/en/special-taxation-measures-act/art-40)
- [Act on General Rules for National Taxes (国税通則法)](https://japanlaw.org/en/national-tax-general-rules-act): 27 provisions, among them [Article 11](https://japanlaw.org/en/national-tax-general-rules-act/art-11), [Article 22](https://japanlaw.org/en/national-tax-general-rules-act/art-22), [Article 34-4](https://japanlaw.org/en/national-tax-general-rules-act/art-34-4)
- [Local Tax Act (地方税法)](https://japanlaw.org/en/local-tax-act): 12 provisions, among them [Article 45-3-3](https://japanlaw.org/en/local-tax-act/art-45-3-3), [Article 55-2](https://japanlaw.org/en/local-tax-act/art-55-2), [Article 55-3](https://japanlaw.org/en/local-tax-act/art-55-3)
- [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): 9 provisions, among them [Article 15-2](https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-15-2), [Article 47-2](https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-47-2), [Article 63](https://japanlaw.org/en/income-tax-act-enforcement-regulation/art-63)
- [Corporation Tax Act (法人税法)](https://japanlaw.org/en/corporation-tax-act): 8 provisions, among them [Article 18](https://japanlaw.org/en/corporation-tax-act/art-18), [Article 19](https://japanlaw.org/en/corporation-tax-act/art-19), [Article 64-9](https://japanlaw.org/en/corporation-tax-act/art-64-9)
- [Income Tax Act (所得税法)](https://japanlaw.org/en/income-tax-act): 5 provisions, among them [Article 18](https://japanlaw.org/en/income-tax-act/art-18), [Article 19](https://japanlaw.org/en/income-tax-act/art-19), [Article 137-2](https://japanlaw.org/en/income-tax-act/art-137-2)
- [Consumption Tax Act (消費税法)](https://japanlaw.org/en/consumption-tax-act): 5 provisions, among them [Article 8](https://japanlaw.org/en/consumption-tax-act/art-8), [Article 15-2](https://japanlaw.org/en/consumption-tax-act/art-15-2), [Article 23](https://japanlaw.org/en/consumption-tax-act/art-23)
- [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): 5 provisions, among them [Article 19](https://japanlaw.org/en/my-number-act/art-19), [Article 39](https://japanlaw.org/en/my-number-act/art-39), [Article 40](https://japanlaw.org/en/my-number-act/art-40)
- [Inheritance Tax Act (相続税法)](https://japanlaw.org/en/inheritance-tax-act): 2 provisions, among them [Article 58](https://japanlaw.org/en/inheritance-tax-act/art-58), [Article 62](https://japanlaw.org/en/inheritance-tax-act/art-62)
- [Medical Care Act (医療法)](https://japanlaw.org/en/medical-care-act): 1 provision, among them [Supplementary Provisions, Article 10-3](https://japanlaw.org/en/medical-care-act/suppl-4181-84/art-10-3)
- [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)
- [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): 1 provision, among them [Article 33](https://japanlaw.org/en/reconstruction-funding-act/art-33)
- [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)
- [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

- [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)
- [District director (税務署長, ぜいむしょちょう)](https://japanlaw.org/en/concepts/district-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