File:平成29年６月９日付徴徴２－19ほか２課共同「『徴収事務提要の制定について』の一部改正について」（事務運営指針）.pdf

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Original file (1,239 × 1,754 pixels, file size: 25.67 MB, MIME type: application/pdf, 142 pages)

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日本語: 『徴収事務提要の制定について』の一部改正に係る文書
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Source 国税庁長官官房総務課情報公開・個人情報保護室
Author 国税庁長官官房総務課情報公開・個人情報保護室

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Public domain
This work is in the public domain in Japan according to Article 13 of the Copyright Act of Japan, which states that the following shall not form the subject matter of the rights provided for in this Chapter:
  • (i) the Constitution and other laws and regulations;
  • (ii) notifications, instructions, circular notices and the like issued by organs of the State or local public entities, independent administrative organs ("independent administrative organs" means those mentioned in Article 2, paragraph (1) of the Law for General Rules for Independent Administrative Organs (Law No.103, of 1999); the same shall apply hereinafter) or local independent administrative organs ("local independent administrative organs" means those mentioned in Article 2, paragraph (1) of the Law for Local Independent Administrative Organs (Law No.118, of 2003); the same shall apply hereinafter);
  • (iii) judgments, decisions, orders and decrees of law courts, as well as rulings and decisions made by administrative organs in proceedings similar to judicial ones;
  • (iv) translations and compilations, of those materials mentioned in the preceding three items, made by organs of the State or local public entities, independent administrative organs or local independent administrative organs.

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