# 国税通則法 / Act on General Rules for National Taxes — 第十三条 (Article 13) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-13. 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: 第十三条 (Article 13)（相続人に対する書類の送達の特例） — address `art-13` - 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-13 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-13 - 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. --- ### 第十三条（相続人に対する書類の送達の特例） — Special Provisions on Service of Documents on Heirs caption: machine translation, not official art-13 · https://japanlaw.org/en/national-tax-general-rules-act/art-13 · https://japanlaw.org/l/337AC0000000066/art-13 **第一項** 相続があつた場合において、相続人が二人以上あるときは、これらの相続人は、国税に関する法律の規定に基づいて税務署長その他の行政機関の長（国税審判官を含む。）が発する書類（滞納処分（その例による処分を含む。）に関するものを除く。）で被相続人の国税に関するものを受領する代表者をその相続人のうちから指定することができる。この場合において、その指定に係る相続人は、その旨を当該税務署長その他の行政機関の長（国税審判官の発する書類については、国税不服審判所長）に届け出なければならない。 art-13/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-13/par-1 · https://japanlaw.org/l/337AC0000000066/art-13/par-1 If an inheritance has occurred and there are two or more heirs, those heirs may designate from among themselves a representative to receive documents concerning the national tax of the decedent that are issued by a district director or the head of any other administrative organ (including a National Tax Tribunal judge) under the provisions of national tax laws (excluding documents concerning a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure)). In this case, the heir so designated must notify that district director or head of any other administrative organ (or, for documents issued by a National Tax Tribunal judge, the President of the National Tax Tribunal) to that effect. machine translation, not official **第二項** 前項前段の場合において、相続人のうちにその氏名が明らかでないものがあり、かつ、相当の期間内に同項後段の届出がないときは、同項後段の税務署長その他の行政機関の長は、相続人の一人を指定し、その者を同項に規定する代表者とすることができる。この場合において、その指定をした税務署長その他の行政機関の長は、その旨をその指定に係る相続人に通知しなければならない。 art-13/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-13/par-2 · https://japanlaw.org/l/337AC0000000066/art-13/par-2 In the case referred to in the first sentence of the preceding paragraph, if the name of any of the heirs is unknown and the notification referred to in the second sentence of that paragraph is not made within a reasonable period, the district director or the head of any other administrative organ referred to in the second sentence of that paragraph may designate one of the heirs and make that heir the representative prescribed in that paragraph. In this case, the district director or the head of any other administrative organ that made the designation must notify the heir so designated to that effect. machine translation, not official **第三項** 前二項に定めるもののほか、第一項に規定する代表者の指定に関し必要な事項は、政令で定める。 art-13/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-13/par-3 · https://japanlaw.org/l/337AC0000000066/art-13/par-3 Beyond what is provided for in the preceding two paragraphs, necessary matters concerning the designation of the representative prescribed in paragraph (1) are specified by Cabinet Order. machine translation, not official **第四項** 被相続人の国税につき、その者の死亡後その死亡を知らないでその者の名義でした国税に関する法律に基づく処分で書類の送達を要するものは、その相続人の一人にその書類が送達された場合には、当該国税につきすべての相続人に対してされたものとみなす。 art-13/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-13/par-4 · https://japanlaw.org/l/337AC0000000066/art-13/par-4 A disposition under national tax laws requiring the service of a document that was made, with regard to the national tax of a decedent, in the name of the decedent after the decedent's death without knowledge of that death is deemed to have been made against all heirs with regard to that national tax if the document has been served on one of the heirs. machine translation, not official --- ## Cites - art-13/par-2: 前項 → 国税通則法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-13/par-1 · https://japanlaw.org/l/337AC0000000066/art-13/par-1 - art-13/par-3: 前二項 → 国税通則法 第十三条第一項 (Article 13, paragraph (1)), art-13/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-13/par-1 · https://japanlaw.org/l/337AC0000000066/art-13/par-1 - art-13/par-3: 前二項 → 国税通則法 第十三条第二項 (Article 13, paragraph (2)), art-13/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-13/par-2 · https://japanlaw.org/l/337AC0000000066/art-13/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第十三条第二項（相続人に対する書類の送達の特例） — https://japanlaw.org/en/national-tax-general-rules-act/art-13/par-2 · https://japanlaw.org/l/337AC0000000066/art-13/par-2 - 国税通則法 第十三条第三項（相続人に対する書類の送達の特例） — https://japanlaw.org/en/national-tax-general-rules-act/art-13/par-3 · https://japanlaw.org/l/337AC0000000066/art-13/par-3 --- ## 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-20260918T180319-002, translated 2026-10-13 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18