Chapter VIII Special Provisions on Appeals and Litigation
第八章 不服審査及び訴訟の特例
No English for this paragraph yet.
削除
第百七十一条（滞納処分に関する不服申立て等の期限の特例）
An appeal made on the ground that there is a defect in a disposition listed in the following items in a delinquent tax collection procedure (including, for a disposition listed in item (i), the failure of the notice of it to arrive) (excluding an appeal for which the period during which an appeal may be filed has elapsed under Article 11 (Extension of Time Limits due to Disasters and Similar Causes) or Article 77 (Period for Filing Appeals) of the Act on General Rules for National Taxes, and a request for review under Article 75, paragraph (3) or (4) (Appeals against Dispositions Concerning National Tax) of that Act) may be made, notwithstanding those provisions, only by the time limit specified in the relevant item.
Demand: the date on which three months have elapsed from the date on which notice of the seizure was received (if there was no such notice, the date on which the person learned that the seizure had been made)
督促 差押えに係る通知を受けた日（その通知がないときは、その差押えがあつたことを知つた日）から三月を経過した日
Seizure of real property, etc.: the public auction date, etc. for that property
Dispositions with regard to real property, etc. from the public notice under Article 95 (Public Auction Notice) (including the notice under Article 96 (Notice of Public Auction) as applied mutatis mutandis pursuant to Article 109, paragraph (4) (Sale by Private Contract)) up to the decision to sell: the payment deadline for the payment of the purchase price of the property put up for realization
Distribution of proceeds of realization, etc.: the date of delivery of the proceeds of realization, etc.
換価代金等の配当 換価代金等の交付期日
The provisions of the preceding paragraph apply mutatis mutandis to the filing of an action under Article 115, paragraph (1), item (iii) (Special Provisions on Filing an Action) of the Act on General Rules for National Taxes. In this case, the phrase "the period during which an appeal may be filed has elapsed under Article 11 (Extension of Time Limits due to Disasters and Similar Causes) or Article 77 (Period for Filing Appeals) of the Act on General Rules for National Taxes, and a request for review under Article 75, paragraph (3) or (4) (Appeals against Dispositions Concerning National Tax) of that Act" in the preceding paragraph is deemed to be replaced with "the period during which an action may be filed has elapsed under Article 14, paragraph (1) or (2) (Statute of Limitations for Filing an Action) of the Administrative Case Litigation Act (Act No. 139 of 1962)".
前項の規定は、国税通則法第百十五条第一項第三号（訴えの提起の特例）の規定による訴えの提起について準用する。この場合において、前項中「国税通則法第十一条（災害等による期限の延長）又は第七十七条（不服申立期間）の規定により不服申立てをすることができる期間を経過したもの及び同法第七十五条第三項又は第四項（国税に関する処分についての不服申立て）の規定による審査請求」とあるのは、「行政事件訴訟法（昭和三十七年法律第百三十九号）第十四条第一項又は第二項（出訴期間）の規定により訴えを提起することができる期間を経過したもの」と読み替えるものとする。
Where an appeal prescribed in paragraph (1) is made with regard to a disposition listed in item (iii) or (iv) of that paragraph, the provisions of Article 77, paragraph (4) of the Act on General Rules for National Taxes do not apply to the written request for reinvestigation (meaning the written request for reinvestigation prescribed in Article 81, paragraph (2) (Matters to Be Stated in a Written Request for Reinvestigation, etc.) of that Act) or the written request for review (meaning the written request for review prescribed in Article 87, paragraph (2) (Matters to Be Stated in a Written Request for Review, etc.) of that Act).
第一項第三号及び第四号に掲げる処分につき、同項に規定する不服申立てをする場合において、その再調査の請求書（国税通則法第八十一条第二項（再調査の請求書の記載事項等）に規定する再調査の請求書をいう。）又は審査請求書（同法第八十七条第二項（審査請求書の記載事項等）に規定する審査請求書をいう。）については、同法第七十七条第四項の規定は、適用しない。
Article 172Restrictions on Removal of Seized Movables, etc.
第百七十二条（差押動産等の搬出の制限）
Where a third party who has received a delivery order prescribed in Article 58, paragraph (2) (Delivery Order to Third Parties Possessing Movables, etc. of Delinquent Taxpayers) files an appeal against the order on the ground that the property concerned in the order does not belong to the delinquent taxpayer, the property cannot be removed while the appeal is pending.
Article 173Restrictions on Revocation of Decisions to Sell Real Property, etc.
第百七十三条（不動産の売却決定等の取消の制限）
Where an appeal concerning a delinquent tax collection procedure is made on the ground that there is a defect in a disposition listed in Article 171, paragraph (1), item (iii) (Special Provisions on Time Limits for Appeals Concerning Public Auctions, etc.), if the disposition is unlawful but the case falls under any of the following, the district director, the regional commissioner, the director-general of a customs house, or the President of the National Tax Tribunal may dismiss the appeal:
第百七十一条第一項第三号（公売等に関する不服申立ての期限の特例）に掲げる処分に欠陥があることを理由として滞納処分に関する不服申立てがあつた場合において、その処分は違法ではあるが、次に掲げる場合に該当するときは、税務署長、国税局長若しくは税関長又は国税不服審判所長は、その不服申立てを棄却することができる。
where a disposition to be carried out following the disposition concerned in the appeal (hereinafter in this item referred to as a "subsequent disposition") has already been carried out, the unlawfulness of the disposition concerned in the appeal is minor, and it is found inappropriate to let it affect the subsequent disposition; or
その不服申立てに係る処分に続いて行われるべき処分（以下この号において「後行処分」という。）が既に行われている場合において、その不服申立てに係る処分の違法が軽微なものであり、その後行処分に影響を及ぼさせることが適当でないと認められるとき。
where the property realized is being used for public purposes or in any other case in which revoking the disposition concerned in the appeal would cause a serious obstruction to the public interest, and it is found that revoking the disposition would still not be compatible with the public welfare even after taking into consideration the degree of damage suffered by the person who made the appeal, the degree and method of compensation for that damage, and all other circumstances.
換価した財産が公共の用に供されている場合その他その不服申立てに係る処分を取り消すことにより公の利益に著しい障害を生ずる場合で、その不服申立てをした者の受ける損害の程度、その損害の賠償の程度及び方法その他一切の事情を考慮してもなおその処分を取り消すことが公共の福祉に適合しないと認められるとき。
A decision or ruling dismissing an appeal under the provisions of the preceding paragraph must clearly state that the disposition is unlawful and the reasons for dismissing the appeal.
前項の規定による不服申立てについての棄却の決定又は裁決には、処分が違法であること及び不服申立てを棄却する理由を明示しなければならない。
The provisions of paragraph (1) do not preclude a claim for damages against the State.
第一項の規定は、国に対する損害賠償の請求を妨げない。
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
delinquent taxpayermachine translation
「滞納者」
A taxpayer (納税者) who has not paid a national tax they owe by its due date for payment, the original due date being the one that counts: a later date to which a tax payment grace period (納税の猶予) or a grace period for collection or for the delinquent tax collection procedure (滞納処分) has extended it does not.
Defined inArticle 2, paragraph (1), item (ix)· applies throughout the law
real property, etc.machine translation
「不動産等」
Real property (不動産), ships, aircraft, motor vehicles, construction machinery, small vessels, and incorporeal property, etc. (無体財産権等) other than claims and telephone subscription rights (電話加入権).
Short name set inArticle 104-2, paragraph (1)
public auction date, etc.machine translation
「公売期日等」
The day of a public auction (公売), or, where property is sold by private contract (随意契約), the day of that sale.
Short name set inArticle 111, paragraph (1)
property put up for realizationmachine translation
「換価財産」
Property that has been put up for realization (換価), that is, for sale to turn it into money.
Short name set inArticle 114, paragraph (1)
proceeds of realization, etc.machine translation
「換価代金等」
The money listed in Article 128, paragraph 1, items 1 and 2 — the sale proceeds of seized property, etc. (差押財産等), and money received from third-party debtors, etc. (第三債務者等) through the seizure of securities, claims or incorporeal property, etc. (無体財産権等) — which is distributed to the national taxes and other claims Article 129 lists.
Short name set inArticle 129, paragraph (1)
subsequent dispositionmachine translation
「後行処分」
In Article 173, paragraph 1, item 1, a disposition that is to follow the disposition under appeal (不服申立て); where it has already been made and the appealed disposition's illegality is minor and should not be allowed to affect it, the appeal may be dismissed even though that disposition was illegal.
Short name set inArticle 173, paragraph (1), item (i)· applies only in this item
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.
damages
損害賠償
Compensation for loss one person has caused another. A debtor who does not perform an obligation as it should be performed, or cannot perform it, must compensate the creditor for the loss that results, unless the failure comes from a cause the debtor is not responsible for, judged by the contract or other source of the obligation and by accepted views in dealings (Civil Code, Article 415, paragraph (1)); and a person who, intentionally or negligently, infringes another's rights or legally protected interests must compensate for the loss that results (Article 709). It is paid in money unless otherwise agreed (Articles 417 and 722, paragraph (1)), and the parties to a contract may agree in advance the amount due if it is not performed; a sum fixed for breach (違約金) is presumed to be such an agreement (Article 420, paragraphs (1) and (3)). The Consumer Contract Act makes void the part of such an amount in a consumer contract, for its cancellation, with any penalty added, above the average loss the business would suffer from the cancellation of consumer contracts of that kind, measured separately for each category the clause sets, such as the reason for and time of cancellation (Consumer Contract Act, Article 9, paragraph (1), item (i)).
Written by AI using Civil Code, Arts. 415, 417, 420, 709, 722 and Consumer Contract Act, Art. 9 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.