# Regional commissioner (国税局長, こくぜいきょくちょう)

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

The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner 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)).

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. 23, 24](https://laws.e-gov.go.jp/law/411AC0000000095)
- [Act on General Rules for National Taxes, Arts. 43, 75](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

11 laws in force use it in this sense, in 70 provisions; there the word opens this explanation.

- [Act on General Rules for National Taxes (国税通則法)](https://japanlaw.org/en/national-tax-general-rules-act): 39 provisions, among them [Article 11](https://japanlaw.org/en/national-tax-general-rules-act/art-11), [Article 34-6](https://japanlaw.org/en/national-tax-general-rules-act/art-34-6), [Article 43](https://japanlaw.org/en/national-tax-general-rules-act/art-43)
- [Act on Special Measures Concerning Taxation (租税特別措置法)](https://japanlaw.org/en/special-taxation-measures-act): 8 provisions, among them [Article 40-3-3](https://japanlaw.org/en/special-taxation-measures-act/art-40-3-3), [Article 66-4](https://japanlaw.org/en/special-taxation-measures-act/art-66-4), [Article 70-6](https://japanlaw.org/en/special-taxation-measures-act/art-70-6)
- [Corporation Tax Act (法人税法)](https://japanlaw.org/en/corporation-tax-act): 5 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 126](https://japanlaw.org/en/corporation-tax-act/art-126)
- [Inheritance Tax Act (相続税法)](https://japanlaw.org/en/inheritance-tax-act): 5 provisions, among them [Article 26-2](https://japanlaw.org/en/inheritance-tax-act/art-26-2), [Article 34](https://japanlaw.org/en/inheritance-tax-act/art-34), [Article 48-3](https://japanlaw.org/en/inheritance-tax-act/art-48-3)
- [Income Tax Act (所得税法)](https://japanlaw.org/en/income-tax-act): 4 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)
- [Local Tax Act (地方税法)](https://japanlaw.org/en/local-tax-act): 3 provisions, among them [Article 72-111](https://japanlaw.org/en/local-tax-act/art-72-111), [Article 762](https://japanlaw.org/en/local-tax-act/art-762), [Supplementary Provisions, Article 9-10](https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-10)
- [Consumption Tax Act (消費税法)](https://japanlaw.org/en/consumption-tax-act): 2 provisions, among them [Article 23](https://japanlaw.org/en/consumption-tax-act/art-23), [Article 24](https://japanlaw.org/en/consumption-tax-act/art-24)
- [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)
- [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

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

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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 (11 records)