Act on General Rules for National Taxes

Beyond what is provided for in Article 3, paragraph (1) (Exclusion from Application) of the Administrative Procedure Act (Act No. 88 of 1993), the provisions of Chapter II (Dispositions on Applications) (excluding Article 8 (Presentation of Reasons)) and Chapter III (Adverse Dispositions) (excluding Article 14 (Presentation of Reasons for Adverse Dispositions)) of the Administrative Procedure Act do not apply to dispositions and other acts constituting an exercise of public authority that are carried out under the national tax laws (excluding those based on the provisions of Chapter II (Liquor Manufacturing Licenses and Liquor Sales Business Licenses, etc.) of the Liquor Tax Act).

Beyond what is provided for in Article 3, paragraph (1), Article 4, paragraph (1) and Article 35, paragraph (4) (Exclusion from Application) of the Administrative Procedure Act, the provisions of Article 35, paragraph (3) (Delivery of Documents Concerning Administrative Guidance) and Article 36 (Administrative Guidance Directed at Multiple Persons) of the Administrative Procedure Act do not apply to administrative guidance given to achieve the proper fulfillment of tax liability under the national tax laws (meaning administrative guidance prescribed in Article 2, item (vi) (Definitions) of that Act, and excluding administrative guidance concerning matters prescribed in Chapter II of the Liquor Tax Act and in the Act on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953)).

The provisions of Article 37 (Notification) of the Administrative Procedure Act do not apply to a notification (meaning a notification prescribed in Article 2, item (vii) of that Act) for which the national tax laws designate a person other than a national government organ as the recipient.