# 国税通則法 / Act on General Rules for National Taxes — 第十四条 (Article 14) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-14. 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: 第十四条 (Article 14)（公示送達） — address `art-14` - 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-14 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-14 - 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. --- ### 第十四条（公示送達） — Service by Public Notice caption: machine translation, not official art-14 · https://japanlaw.org/en/national-tax-general-rules-act/art-14 · https://japanlaw.org/l/337AC0000000066/art-14 **第一項** 第十二条（書類の送達）の規定により送達すべき書類について、その送達を受けるべき者の住所及び居所が明らかでない場合又は外国においてすべき送達につき困難な事情があると認められる場合には、税務署長その他の行政機関の長は、その送達に代えて公示送達をすることができる。 art-14/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-14/par-1 · https://japanlaw.org/l/337AC0000000066/art-14/par-1 With regard to a document to be served pursuant to the provisions of Article 12 (Service of Documents), if the domicile and residence of the person to be served are unknown, or if it is found that there are difficulties in effecting service in a foreign country, the district director or the head of any other administrative organ may effect service by public notice in lieu of that service. machine translation, not official **第二項** 公示送達は、送達すべき書類を特定するために必要な情報、その送達を受けるべき者の氏名及び税務署長その他の行政機関の長がその書類をいつでも送達を受けるべき者に交付する旨（以下この項において「公示事項」という。）を財務省令で定める方法により不特定多数の者が閲覧することができる状態に置く措置をとるとともに、公示事項が記載された書面を当該行政機関の掲示場に掲示し、又は公示事項を当該行政機関に設置した電子計算機の映像面に表示したものの閲覧をすることができる状態に置く措置をとることによつてする。 art-14/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000066/art-14/par-2 Service by public notice is effected by taking measures to make the information necessary to identify the document to be served, the name of the person to be served and a statement to the effect that the district director or the head of any other administrative organ will deliver the document to the person to be served at any time (hereinafter referred to as the "particulars of the public notice" in this paragraph) available for inspection by an unspecified large number of persons by a method specified by Ministry of Finance Order, and by either posting a document stating the particulars of the public notice on the bulletin board of the relevant administrative organ or taking measures to make the particulars of the public notice, as displayed on the screen of a computer installed at the relevant administrative organ, available for inspection. machine translation, not official **第三項** 前項の場合において、同項の規定による措置を開始した日から起算して七日を経過したときは、書類の送達があつたものとみなす。 art-14/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-14/par-3 · https://japanlaw.org/l/337AC0000000066/art-14/par-3 In the case referred to in the preceding paragraph, the document is deemed to have been served when seven days have elapsed counting from the day on which the measures under that paragraph were commenced. machine translation, not official --- ## Cites - art-14/par-1: 第十二条 → 国税通則法 第十二条 (Article 12), art-12 — https://japanlaw.org/en/national-tax-general-rules-act/art-12 · https://japanlaw.org/l/337AC0000000066/art-12 - art-14/par-2: この項 → 国税通則法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000066/art-14/par-2 - art-14/par-3: 前項 → 国税通則法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000066/art-14/par-2 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 国税通則法 第十二条第三項（書類の送達） — https://japanlaw.org/en/national-tax-general-rules-act/art-12/par-3 · https://japanlaw.org/l/337AC0000000066/art-12/par-3 - 国税通則法 第十四条第二項（公示送達） — https://japanlaw.org/en/national-tax-general-rules-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000066/art-14/par-2 - 国税通則法 第十四条第三項（公示送達） — https://japanlaw.org/en/national-tax-general-rules-act/art-14/par-3 · https://japanlaw.org/l/337AC0000000066/art-14/par-3 - 国税通則法 附則第二十三条第一項（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-5051-3/art-23/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-5051-3/art-23/par-1 --- ## 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