# 国税通則法 / Act on General Rules for National Taxes — 第百二十四条 (Article 124) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-124. 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. - Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百二十四条 (Article 124)（書類提出者の氏名、住所及び番号の記載） — address `art-124` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-124 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-124 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百二十四条（書類提出者の氏名、住所及び番号の記載） — Statement of the Name, Address, and Identification Number of the Person Submitting Documents caption: machine translation, not official art-124 · https://japanlaw.org/en/national-tax-general-rules-act/art-124 · https://japanlaw.org/l/337AC0000000066/art-124 **第一項** 国税に関する法律に基づき税務署長その他の行政機関の長又はその職員に申告書、申請書、届出書、調書その他の書類（以下この条において「税務書類」という。）を提出する者は、当該税務書類にその氏名（法人については、名称。以下この条において同じ。）、住所又は居所及び番号（番号を有しない者にあつては、その氏名及び住所又は居所とし、税務書類のうち個人番号の記載を要しない書類（納税申告書及び調書を除く。）として財務省令で定める書類については、当該書類を提出する者の氏名及び住所又は居所とする。）を記載しなければならない。この場合において、その者が法人であるとき、納税管理人若しくは代理人（代理の権限を有することを書面で証明した者に限る。以下この条において同じ。）によつて当該税務書類を提出するとき、又は不服申立人が総代を通じて当該税務書類を提出するときは、その代表者（人格のない社団等の管理人を含む。）、納税管理人若しくは代理人又は総代の氏名及び住所又は居所をあわせて記載しなければならない。 art-124/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-124/par-1 · https://japanlaw.org/l/337AC0000000066/art-124/par-1 A person who submits a return, written application, written notification, statement, or other document (hereinafter referred to as a "tax document" in this Article) to a district director or the head of any other administrative organ or its officials under a law concerning national taxes must state in that tax document the person's name (for a corporation, its name; the same applies hereinafter in this Article), domicile or residence, and identification number (for a person who does not have an identification number, the person's name and domicile or residence, and, for a document specified by Ministry of Finance Order as a tax document that does not require an individual number to be stated (excluding a tax return and a statement), the name and domicile or residence of the person who submits that document). In this case, if the person is a corporation, if the person submits the tax document through a tax agent or an agent (limited to a person who has proven in writing that they have the authority of representation; the same applies hereinafter in this Article), or if an appellant submits the tax document through a representative, the name and domicile or residence of the representative person of the corporation (including the administrator of an association or foundation without legal personality), the tax agent or agent, or the representative must also be stated. machine translation, not official --- ## Cites - art-124/par-1: この条 → 国税通則法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/en/national-tax-general-rules-act/art-124 · https://japanlaw.org/l/337AC0000000066/art-124 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の七の二第三項第四号ハ（特定事業者等への報告の求め） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-7-2/par-3/item-4/sub-3 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-4/sub-3 - 国税通則法 第八十一条第三項（再調査の請求書の記載事項等） — https://japanlaw.org/en/national-tax-general-rules-act/art-81/par-3 · https://japanlaw.org/l/337AC0000000066/art-81/par-3 - 国税通則法 第九十一条第一項（審査請求書の補正） — https://japanlaw.org/en/national-tax-general-rules-act/art-91/par-1 · https://japanlaw.org/l/337AC0000000066/art-91/par-1 - 国税通則法 第百二十四条第一項（書類提出者の氏名、住所及び番号の記載） — https://japanlaw.org/en/national-tax-general-rules-act/art-124/par-1 · https://japanlaw.org/l/337AC0000000066/art-124/par-1 - 国税通則法 附則第五十四条第四項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-4281-15/art-54/par-4 · https://japanlaw.org/l/337AC0000000066/suppl-4281-15/art-54/par-4 - 法人税法 第七十五条の四第五項（電子情報処理組織による申告） — https://japanlaw.org/en/corporation-tax-act/art-75-4/par-5 · https://japanlaw.org/l/340AC0000000034/art-75-4/par-5 - 法人税法 第八十二条の七第五項（電子情報処理組織による申告） — https://japanlaw.org/en/corporation-tax-act/art-82-7/par-5 · https://japanlaw.org/l/340AC0000000034/art-82-7/par-5 - 法人税法 第八十二条の十五第四項（電子情報処理組織による申告） — https://japanlaw.org/en/corporation-tax-act/art-82-15/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-15/par-4 - 法人税法 第八十二条の二十三第四項（電子情報処理組織による申告） — https://japanlaw.org/en/corporation-tax-act/art-82-23/par-4 · https://japanlaw.org/l/340AC0000000034/art-82-23/par-4 - 消費税法 第四十六条の二第五項（電子情報処理組織による申告の特例） — https://japanlaw.org/en/consumption-tax-act/art-46-2/par-5 · https://japanlaw.org/l/363AC0000000108/art-46-2/par-5 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-032, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T212807-001, translated 2026-09-19 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18