Applications for Amendment, Check or Tax Return

In the event where any of the documents issued by a tax collection authorities regarding taxation is refused or rejected by the person to whom the service of which is attempted, said tax collection authorities may mail the document to the autonomous or police authorities of the place of service, and make a written service notice and stick the same on the door of the domicile, residence, business office or business place of the person to whom the service thereof is attempted so as to complete the due service of process.

In the event that the service of a document cannot be effected due to the fact that the whereabouts of the person to whom the service thereof is attempted is unknown, the tax collection authorities shall first consult the local household registration authorities to verify the address of the person to whom the service is attempted. If such effort fails, the document for service shall be kept by the tax collection authorities. In addition, the tax collection authorities shall post the document on its bulletin board and publish a notice in the newspaper(s) informing the person to whom the service thereof is attempted to take the delivery of the document at any time.