# 国税通則法 / Act on General Rules for National Taxes — 第四十三条 (Article 43) - 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: 第四十三条 (Article 43)（国税の徴収の所轄庁） — address `art-43` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-43 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-43 - 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. --- ### 第四十三条（国税の徴収の所轄庁） — Competent Agency for Collection of National Taxes caption: machine translation, not official art-43 · https://japanlaw.org/en/national-tax-general-rules-act/art-43 · https://japanlaw.org/l/337AC0000000066/art-43 **第一項** 国税の徴収は、その徴収に係る処分の際におけるその国税の納税地（以下この条において「現在の納税地」という。）を所轄する税務署長が行う。ただし、保税地域からの引取りに係る消費税等その他税関長が課する消費税等又は国際観光旅客税（国際観光旅客税法第十六条第一項（国内事業者による特別徴収等）の規定により徴収して納付すべきものを除き、その滞納処分費を含む。）については、これらの国税の納税地を所轄する税関長が行う。 art-43/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-1 · https://japanlaw.org/l/337AC0000000066/art-43/par-1 The collection of a national tax is carried out by the district director of the tax office with jurisdiction over the place for tax payment of the national tax at the time of the disposition for collection (hereinafter referred to as the "current place for tax payment" in this Article); provided, however, that the collection of consumption tax, etc. on goods received from a bonded area and any other consumption tax, etc. imposed by the director-general of the customs house, or of international tourist tax (excluding that which is to be collected and paid under the provisions of Article 16, paragraph (1) (Special Collection, etc. by Domestic Business Operators) of the International Tourist Tax Act, and including the expenses for the delinquent tax collection procedure thereof), is carried out by the director-general of the customs house with jurisdiction over the place for tax payment of those national taxes. machine translation, not official **第二項** 所得税、法人税、地方法人税、相続税、贈与税、地価税、課税資産の譲渡等に係る消費税、電源開発促進税又は国際観光旅客税法第十六条第一項の規定により徴収して納付すべき国際観光旅客税については、次の各号のいずれかに該当する場合には、当該各号に定める税務署長は、前項本文の規定にかかわらず、当該各号に規定する国税について徴収に係る処分をすることができる。 art-43/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-2 · https://japanlaw.org/l/337AC0000000066/art-43/par-2 With regard to income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, tax for promotion of power-resources development, or international tourist tax to be collected and paid under the provisions of Article 16, paragraph (1) of the International Tourist Tax Act, if any of the following items applies, the district director of the tax office specified in the relevant item may, notwithstanding the provisions of the main clause of the preceding paragraph, make a disposition for collection with regard to the national tax prescribed in that item: machine translation, not official **一** 第三十条第二項（更正又は決定の所轄庁）の更正若しくは決定（当該更正又は決定により納付すべき税額に係る第六十九条（加算税の税目）に規定する加算税の賦課決定を含む。）又は第三十三条第二項第二号（賦課決定の所轄庁等）の賦課決定があつた場合において、これらの処分に係る国税につき、これらの処分をした後においても引き続きこれらの項に規定する事由があるとき　当該処分をした税務署長 art-43/par-2/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-43/par-2/item-1 where a reassessment or determination under Article 30, paragraph (2) (Competent Agency for Reassessment or Determination) (including an assessment and determination of the penalty tax prescribed in Article 69 (Tax Items for Penalty Tax) on the tax amount payable as a result of the reassessment or determination) or an assessment and determination under Article 33, paragraph (2), item (ii) (Competent Agency for Assessment and Determination, etc.) has been made, and the grounds prescribed in those paragraphs continue to exist with regard to the national tax pertaining to those dispositions even after the dispositions were made: the district director of the tax office who made the disposition; machine translation, not official **二** これらの国税につき納付すべき税額が確定した時以後にその納税地に異動があつた場合において、その異動に係る納税地で現在の納税地以外のもの（以下この号において「旧納税地」という。）を所轄する税務署長においてその異動の事実が知れず、又はその異動後の納税地が判明せず、かつ、その知れないこと又は判明しないことにつきやむを得ない事情があるとき　旧納税地を所轄する税務署長 art-43/par-2/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-43/par-2/item-2 where the place for tax payment of those national taxes has changed on or after the time when the tax amount payable for them was determined, and the district director of the tax office with jurisdiction over a place for tax payment involved in the change other than the current place for tax payment (hereinafter referred to as the "former place for tax payment" in this item) is not aware of the change or cannot ascertain the place for tax payment after the change, and there are unavoidable circumstances for not being aware of it or not being able to ascertain it: the district director of the tax office with jurisdiction over the former place for tax payment. machine translation, not official **第三項** 国税局長は、必要があると認めるときは、その管轄区域内の地域を所轄する税務署長からその徴収する国税について徴収の引継ぎを受けることができる。 art-43/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-3 · https://japanlaw.org/l/337AC0000000066/art-43/par-3 The regional commissioner of a Regional Taxation Bureau may, when finding it necessary, take over from a district director of the tax office with jurisdiction over an area within the regional commissioner's jurisdictional district the collection of a national tax that the district director collects. machine translation, not official **第四項** 税務署長又は税関長は、必要があると認めるときは、その徴収する国税について他の税務署長又は税関長に徴収の引継ぎをすることができる。 art-43/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-4 · https://japanlaw.org/l/337AC0000000066/art-43/par-4 The district director of the tax office or the director-general of the customs house may, when finding it necessary, transfer the collection of a national tax that they collect to another district director of the tax office or director-general of the customs house. machine translation, not official **第五項** 前二項の規定により徴収の引継ぎがあつたときは、その引継ぎを受けた国税局長、税務署長又は税関長は、遅滞なく、その旨をその国税を納付すべき者に通知するものとする。 art-43/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-5 · https://japanlaw.org/l/337AC0000000066/art-43/par-5 When the collection of a national tax has been transferred under the provisions of the preceding two paragraphs, the regional commissioner of the Regional Taxation Bureau, district director of the tax office or director-general of the customs house who has taken over the collection is to notify the person who is to pay the national tax to that effect without delay. machine translation, not official --- ## Cites - art-43/par-1: この条 → 国税通則法 第四十三条 (Article 43), art-43 — https://japanlaw.org/en/national-tax-general-rules-act/art-43 · https://japanlaw.org/l/337AC0000000066/art-43 - art-43/par-1: 国際観光旅客税法第十六条第一項 → e-Gov law 430AC0000000016, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection - art-43/par-2: 国際観光旅客税法第十六条第一項 → e-Gov law 430AC0000000016, 第十六条第一項 (Article 16, paragraph (1)), art-16/par-1 — not held in this collection - art-43/par-2: 前項 → 国税通則法 第四十三条第一項 (Article 43, paragraph (1)), art-43/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-1 · https://japanlaw.org/l/337AC0000000066/art-43/par-1 - art-43/par-2/item-1: 第三十条第二項 → 国税通則法 第三十条第二項 (Article 30, paragraph (2)), art-30/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-30/par-2 · https://japanlaw.org/l/337AC0000000066/art-30/par-2 - art-43/par-2/item-1: 第六十九条 → 国税通則法 第六十九条 (Article 69), art-69 — https://japanlaw.org/en/national-tax-general-rules-act/art-69 · https://japanlaw.org/l/337AC0000000066/art-69 - art-43/par-2/item-1: 第三十三条第二項第二号 → 国税通則法 第三十三条第二項第二号 (Article 33, paragraph (2), item (ii)), art-33/par-2/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-33/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-33/par-2/item-2 - art-43/par-2/item-2: この号 → 国税通則法 第四十三条第二項第二号 (Article 43, paragraph (2), item (ii)), art-43/par-2/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-43/par-2/item-2 - art-43/par-5: 前二項 → 国税通則法 第四十三条第三項 (Article 43, paragraph (3)), art-43/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-3 · https://japanlaw.org/l/337AC0000000066/art-43/par-3 - art-43/par-5: 前二項 → 国税通則法 第四十三条第四項 (Article 43, paragraph (4)), art-43/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-4 · https://japanlaw.org/l/337AC0000000066/art-43/par-4 ## Cited by 20 provisions cite this one. No official source publishes this direction. - 国税通則法 第三十九条第一項（強制換価の場合の消費税等の徴収の特例） — https://japanlaw.org/en/national-tax-general-rules-act/art-39/par-1 · https://japanlaw.org/l/337AC0000000066/art-39/par-1 - 国税通則法 第四十三条第一項（国税の徴収の所轄庁） — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-1 · https://japanlaw.org/l/337AC0000000066/art-43/par-1 - 国税通則法 第四十三条第二項（国税の徴収の所轄庁） — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-2 · https://japanlaw.org/l/337AC0000000066/art-43/par-2 - 国税通則法 第四十三条第二項第二号（国税の徴収の所轄庁） — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-43/par-2/item-2 - 国税通則法 第四十三条第五項（国税の徴収の所轄庁） — https://japanlaw.org/en/national-tax-general-rules-act/art-43/par-5 · https://japanlaw.org/l/337AC0000000066/art-43/par-5 - 国税通則法 第四十四条第二項（更生手続等が開始した場合の徴収の所轄庁の特例） — https://japanlaw.org/en/national-tax-general-rules-act/art-44/par-2 · https://japanlaw.org/l/337AC0000000066/art-44/par-2 - 国税通則法 第四十五条第一項（税関長又は国税局長が徴収する場合の読替規定） — https://japanlaw.org/en/national-tax-general-rules-act/art-45/par-1 · https://japanlaw.org/l/337AC0000000066/art-45/par-1 - 国税通則法 第四十五条第二項（税関長又は国税局長が徴収する場合の読替規定） — https://japanlaw.org/en/national-tax-general-rules-act/art-45/par-2 · https://japanlaw.org/l/337AC0000000066/art-45/par-2 - 国税通則法 第四十六条第一項（納税の猶予の要件等） — https://japanlaw.org/en/national-tax-general-rules-act/art-46/par-1 · https://japanlaw.org/l/337AC0000000066/art-46/par-1 - 国税通則法 第五十三条第一項（国税庁長官等が徴した担保の処分） — https://japanlaw.org/en/national-tax-general-rules-act/art-53/par-1 · https://japanlaw.org/l/337AC0000000066/art-53/par-1 - 国税通則法 第五十五条第一項（納付委託） — https://japanlaw.org/en/national-tax-general-rules-act/art-55/par-1 · https://japanlaw.org/l/337AC0000000066/art-55/par-1 - 国税通則法 第百五条第四項（不服申立てと国税の徴収との関係） — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-4 · https://japanlaw.org/l/337AC0000000066/art-105/par-4 - 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 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1 - 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 第六十三条第一項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-63/par-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-1 - 法人税法 第百五十二条第二項（連帯納付の責任） — https://japanlaw.org/en/corporation-tax-act/art-152/par-2 · https://japanlaw.org/l/340AC0000000034/art-152/par-2 - 法人税法 第百五十二条第四項（連帯納付の責任） — https://japanlaw.org/en/corporation-tax-act/art-152/par-4 · https://japanlaw.org/l/340AC0000000034/art-152/par-4 - 消費税法 第十五条第十四項（法人課税信託等の受託者に関するこの法律の適用） — https://japanlaw.org/en/consumption-tax-act/art-15/par-14 · https://japanlaw.org/l/363AC0000000108/art-15/par-14 - 相続税法 第三十四条第一項第一号（連帯納付の義務等） — https://japanlaw.org/en/inheritance-tax-act/art-34/par-1/item-1 · https://japanlaw.org/l/325AC0000000073/art-34/par-1/item-1 - 相続税法 第四十八条の三第一項（延納又は物納に関する事務の引継ぎ） — https://japanlaw.org/en/inheritance-tax-act/art-48-3/par-1 · https://japanlaw.org/l/325AC0000000073/art-48-3/par-1 - 租税特別措置法 第四十条第四項第五号（国等に対して財産を寄附した場合の譲渡所得等の非課税） — https://japanlaw.org/en/special-taxation-measures-act/art-40/par-4/item-5 · https://japanlaw.org/l/332AC0000000026/art-40/par-4/item-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-20260918T180319-009, translated 2026-09-18 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18