# 国税通則法 / Act on General Rules for National Taxes — 第十二条 (Article 12) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-12. 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: 第十二条 (Article 12)（書類の送達） — address `art-12` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-12 - 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. --- ### 第十二条（書類の送達） — Service of Documents caption: machine translation, not official art-12 · https://japanlaw.org/ja/national-tax-general-rules-act/art-12 · https://japanlaw.org/l/337AC0000000066/art-12 **第一項** 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又はその職員が発する書類は、郵便若しくは民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項（定義）に規定する一般信書便事業者若しくは同条第九項に規定する特定信書便事業者による同条第二項に規定する信書便（以下「信書便」という。）による送達又は交付送達により、その送達を受けるべき者の住所又は居所（事務所及び事業所を含む。以下同じ。）に送達する。ただし、その送達を受けるべき者に納税管理人があるときは、その住所又は居所に送達する。 art-12/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-1 · https://japanlaw.org/l/337AC0000000066/art-12/par-1 Documents issued by a district director or the head of any other administrative organ, or by its officials, under the provisions of national tax laws are served at the domicile or residence (including an office or place of business; the same applies hereinafter) of the person to be served, by service by mail or by correspondence delivery as prescribed in Article 2, paragraph (2) of the Act on Correspondence Delivery by Private Business Operators (Act No. 99 of 2002) provided by a general correspondence delivery business operator as prescribed in paragraph (6) (Definitions) of that Article or a specified correspondence delivery business operator as prescribed in paragraph (9) of that Article (hereinafter referred to as "correspondence delivery"), or by service by delivery; provided, however, that if the person to be served has a tax agent, they are served at the domicile or residence of the tax agent. machine translation, not official **第二項** 通常の取扱いによる郵便又は信書便によつて前項に規定する書類を発送した場合には、その郵便物又は民間事業者による信書の送達に関する法律第二条第三項（定義）に規定する信書便物（以下「信書便物」という。）は、通常到達すべきであつた時に送達があつたものと推定する。 art-12/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-2 · https://japanlaw.org/l/337AC0000000066/art-12/par-2 If a document prescribed in the preceding paragraph has been sent by mail or correspondence delivery handled in the ordinary manner, the mail or the item of correspondence delivery as prescribed in Article 2, paragraph (3) (Definitions) of the Act on Correspondence Delivery by Private Business Operators (hereinafter referred to as an "item of correspondence delivery") is presumed to have been served at the time at which it would ordinarily have arrived. machine translation, not official **第三項** 税務署長その他の行政機関の長は、前項に規定する場合には、その書類の名称、その送達を受けるべき者（第一項ただし書の場合にあつては、納税管理人。以下この節において同じ。）の氏名（法人については、名称。第十四条第二項（公示送達）において同じ。）、あて先及び発送の年月日を確認するに足りる記録を作成して置かなければならない。 art-12/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-3 · https://japanlaw.org/l/337AC0000000066/art-12/par-3 In the case prescribed in the preceding paragraph, the district director or the head of any other administrative organ must prepare and keep a record sufficient to confirm the title of the document, the name of the person to be served (or, in the case referred to in the proviso to paragraph (1), the tax agent; the same applies hereinafter in this Section) (or, for a corporation, its name; the same applies in Article 14, paragraph (2) (Service by Public Notice)), the address, and the date of dispatch. machine translation, not official **第四項** 交付送達は、当該行政機関の職員が、第一項の規定により送達すべき場所において、その送達を受けるべき者に書類を交付して行なう。ただし、その者に異議がないときは、その他の場所において交付することができる。 art-12/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-4 · https://japanlaw.org/l/337AC0000000066/art-12/par-4 Service by delivery is effected by an official of the relevant administrative organ delivering the document to the person to be served at the place where it is to be served pursuant to the provisions of paragraph (1); provided, however, that if the person has no objection, the document may be delivered at another place. machine translation, not official **第五項** 次の各号の一に掲げる場合には、交付送達は、前項の規定による交付に代え、当該各号に掲げる行為により行なうことができる。 art-12/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-5 · https://japanlaw.org/l/337AC0000000066/art-12/par-5 In a case set forth in one of the following items, service by delivery may be effected by the act set forth in that item in lieu of delivery under the provisions of the preceding paragraph: machine translation, not official **一** 送達すべき場所において書類の送達を受けるべき者に出会わない場合　その使用人その他の従業者又は同居の者で書類の受領について相当のわきまえのあるものに書類を交付すること。 art-12/par-5/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-5/item-1 · https://japanlaw.org/l/337AC0000000066/art-12/par-5/item-1 if the person to be served with the document is not met at the place where it is to be served: delivering the document to an employee or other worker of that person, or a person living with that person, who has reasonable discretion with regard to receiving documents; machine translation, not official **二** 書類の送達を受けるべき者その他前号に規定する者が送達すべき場所にいない場合又はこれらの者が正当な理由がなく書類の受領を拒んだ場合　送達すべき場所に書類を差し置くこと。 art-12/par-5/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-12/par-5/item-2 if neither the person to be served with the document nor any other person prescribed in the preceding item is at the place where it is to be served, or if those persons have refused to receive the document without justifiable grounds: leaving the document at the place where it is to be served. machine translation, not official --- ## Cites - art-12/par-1: 民間事業者による信書の送達に関する法律（平成十四年法律第九十九号）第二条第六項 → e-Gov law 414AC0000000099, 第二条第六項 (Article 2, paragraph (6)), art-2/par-6 — not held in this collection - art-12/par-1: 同条第九項 → e-Gov law 414AC0000000099, 第二条第九項 (Article 2, paragraph (9)), art-2/par-9 — not held in this collection - art-12/par-1: 同条第二項 → e-Gov law 414AC0000000099, 第二条第二項 (Article 2, paragraph (2)), art-2/par-2 — not held in this collection - art-12/par-2: 前項 → 国税通則法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-1 · https://japanlaw.org/l/337AC0000000066/art-12/par-1 - art-12/par-2: 民間事業者による信書の送達に関する法律第二条第三項 → e-Gov law 414AC0000000099, 第二条第三項 (Article 2, paragraph (3)), art-2/par-3 — not held in this collection - art-12/par-3: 前項 → 国税通則法 第十二条第二項 (Article 12, paragraph (2)), art-12/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-2 · https://japanlaw.org/l/337AC0000000066/art-12/par-2 - art-12/par-3: 第一項 → 国税通則法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-1 · https://japanlaw.org/l/337AC0000000066/art-12/par-1 - art-12/par-3: 第十四条第二項 → 国税通則法 第十四条第二項 (Article 14, paragraph (2)), art-14/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-14/par-2 · https://japanlaw.org/l/337AC0000000066/art-14/par-2 - art-12/par-4: 第一項 → 国税通則法 第十二条第一項 (Article 12, paragraph (1)), art-12/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-1 · https://japanlaw.org/l/337AC0000000066/art-12/par-1 - art-12/par-5: 前項 → 国税通則法 第十二条第四項 (Article 12, paragraph (4)), art-12/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-4 · https://japanlaw.org/l/337AC0000000066/art-12/par-4 - art-12/par-5/item-2: 前号 → 国税通則法 第十二条第五項第一号 (Article 12, paragraph (5), item (i)), art-12/par-5/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-5/item-1 · https://japanlaw.org/l/337AC0000000066/art-12/par-5/item-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 国税通則法 第十二条第二項（書類の送達） — https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-2 · https://japanlaw.org/l/337AC0000000066/art-12/par-2 - 国税通則法 第十二条第三項（書類の送達） — https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-3 · https://japanlaw.org/l/337AC0000000066/art-12/par-3 - 国税通則法 第十二条第四項（書類の送達） — https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-4 · https://japanlaw.org/l/337AC0000000066/art-12/par-4 - 国税通則法 第十二条第五項（書類の送達） — https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-5 · https://japanlaw.org/l/337AC0000000066/art-12/par-5 - 国税通則法 第十二条第五項第二号（書類の送達） — https://japanlaw.org/ja/national-tax-general-rules-act/art-12/par-5/item-2 · https://japanlaw.org/l/337AC0000000066/art-12/par-5/item-2 - 国税通則法 第十四条第一項（公示送達） — https://japanlaw.org/ja/national-tax-general-rules-act/art-14/par-1 · https://japanlaw.org/l/337AC0000000066/art-14/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-20260918T180319-001, translated 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