# 租税特別措置法 / Act on Special Measures Concerning Taxation — 第九十七条 (Article 97) - Law: 租税特別措置法 (Act on Special Measures Concerning Taxation), 昭和三十二年法律第二十六号 - English title "Act on Special Measures Concerning Taxation": 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: 第九十七条 (Article 97)（電子申請等証明書の交付） — address `art-97` - Text in force since: 2026-10-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/special-taxation-measures-act/art-97 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/332AC0000000026/art-97 - 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. --- ### 第九十七条（電子申請等証明書の交付） — Issuance of Certificates of Electronic Applications, etc. caption: machine translation, not official art-97 · https://japanlaw.org/ja/special-taxation-measures-act/art-97 · https://japanlaw.org/l/332AC0000000026/art-97 **第一項** 税務署長等（税務署長、国税局長、国税庁長官その他政令で定める者をいう。以下この条において同じ。）は、国税に関する法律又は情報通信技術を活用した行政の推進等に関する法律第六条第一項の規定により電子情報処理組織を使用して税務署長等に対する申請等（同法第三条第八号に規定する申請等をいう。）が行われた場合において、当該申請等が行われた旨の証明書の交付を請求する者があるときは、その者に関するものに限り、政令で定めるところにより、これを交付しなければならない。 art-97/par-1 · https://japanlaw.org/ja/special-taxation-measures-act/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/art-97/par-1 Where an application, etc. (meaning an application, etc. prescribed in Article 3, item (viii) of the Act on the Advancement of Government Administration Processes That Utilize Information and Communications Technology) has been made to the district director of the tax office, etc. (meaning a district director, a regional commissioner, the Commissioner of the National Tax Agency or any other person specified by Cabinet Order; the same applies hereinafter in this Article) by using an electronic data processing system pursuant to the provisions of a law concerning national taxes or Article 6, paragraph (1) of that Act, and there is a person who requests the issuance of a certificate stating that the application, etc. has been made, the district director of the tax office, etc. must issue the certificate to that person, limited to a certificate concerning that person, pursuant to the provisions of Cabinet Order. machine translation, not official --- ## Cites - art-97/par-1: 情報通信技術を活用した行政の推進等に関する法律第六条第一項 → e-Gov law 414AC0000000151, 第六条第一項 (Article 6, paragraph (1)), art-6/par-1 — not held in this collection - art-97/par-1: 同法第三条第八号 → e-Gov law 414AC0000000151, 第三条第一項第八号 (Article 3, paragraph (1), item (viii)), art-3/par-1/item-8 — not held in this collection - art-97/par-1: この条 → 租税特別措置法 第九十七条 (Article 97), art-97 — https://japanlaw.org/ja/special-taxation-measures-act/art-97 · https://japanlaw.org/l/332AC0000000026/art-97 ## Cited by 1 provision cites this one. No official source publishes this direction. - 租税特別措置法 第九十七条第一項（電子申請等証明書の交付） — https://japanlaw.org/ja/special-taxation-measures-act/art-97/par-1 · https://japanlaw.org/l/332AC0000000026/art-97/par-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 租税特別措置法 — the text in force from 2026-10-01 (https://laws.e-gov.go.jp/law/332AC0000000026/20261001_508AC0000000012), retrieved 2026-10-07 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on Special Measures Concerning Taxation — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3132/tb), retrieved 2026-10-07 - claude-opus-5-5 — Machine translation, batch special-taxation-measures-act-20261007T211206-256, translated 2026-10-08 - This site's parser, version 165 — 租税特別措置法 — structure, counts, cross-references and defined terms, computed 2026-10-07