Tax agent - Nouzeikannrinin
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〘 noun 〙 A person who handles matters related to national and local taxes, such as submitting tax returns and receiving tax correction notices, on behalf of the taxpayer. If an individual taxpayer does not have an address in Japan, or if a corporate taxpayer does not have an office or place of business in Japan, a representative must be designated from among those residing in the relevant area. [National Tax Collection Act (Meiji 30) (1897)] Source: The Selected Edition of the Japanese Language Dictionary About the Selected Edition of the Japanese Language Dictionary Information |
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〘名〙 納税者の代理人として申告書の提出や更正通知書の受領など、国税・地方税に関する事務を処理する人。個人である納税者が国内に住所を持たない場合、あるいは法人である納税者が国内に事務所・事業所を持たない場合には当該地域内に居住する者の中から指定しなければならない。〔国税徴収法（明治三〇年）（1897）〕
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