Act on General Rules for National Taxes

If an administrative organ that has made a disposition under a law concerning national taxes, in instructing on the administrative organ with which an appeal should be filed, has erroneously indicated an administrative organ that is not the proper one, and the appeal as instructed has been filed with the administrative organ so indicated, that administrative organ must promptly send the written request for reinvestigation or the written request for review to the administrative organ with which the request for reinvestigation should be made or to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency, and notify the appellant to that effect.

If an administrative organ that has made a disposition under a law concerning national taxes (limited to a disposition against which a request for reinvestigation may be made; the same applies in the following paragraph) has erroneously failed to instruct that a request for reinvestigation may be made, and a request for review has been made to the President of the National Tax Tribunal and the requester for review has filed a petition, the President of the National Tax Tribunal must promptly send the written request for review to the administrative organ with which the request for reinvestigation should be made; provided, however, that this does not apply after the written answer has been sent to the requester for review pursuant to the provisions of Article 93, paragraph (3) (Submission of Written Answer, etc.).

If an administrative organ that has made a disposition under a law concerning national taxes has erroneously failed to instruct that a request for review may be made, and a request for reinvestigation has been made to a district director, regional commissioner, or director-general of a customs house and the requester for reinvestigation has filed a petition, that district director, regional commissioner, or director-general of a customs house must promptly send the written request for reinvestigation, etc. to the President of the National Tax Tribunal.

The administrative organ or the President of the National Tax Tribunal that has received the written request for review or the written request for reinvestigation, etc. pursuant to the provisions of the preceding two paragraphs must promptly notify the appellant and the intervenors to that effect.

When a written request for reinvestigation or a written request for review has been sent to the administrative organ with which the request for reinvestigation should be made or to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency pursuant to the provisions of paragraphs (1) through (3), the request for reinvestigation is deemed to have been made to the administrative organ with which it should be made, or the request for review is deemed to have been made to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency, from the beginning.

Part of the authority of the President of the National Tax Tribunal under this Act may be delegated to a chief National Tax Tribunal judge, pursuant to the provisions of Cabinet Order.

With regard to the application of the provisions of Article 19, paragraph (2) (Submission of Written Request for Review) of the Administrative Complaint Review Act in the case of making a request for review under the provisions of Article 75, paragraph (1), item (ii) or paragraph (2) (limited to the part pertaining to item (ii)) (Appeals against Dispositions concerning National Taxes), the phrase "and domicile or residence" in item (i) of that paragraph is deemed to be replaced with ", domicile or residence, and identification number prescribed in Article 74-7-2, paragraph (3), item (iv), (c) of the Act on General Rules for National Taxes (Act No. 66 of 1962) (or, for a person who does not have an identification number, that person's name and domicile or residence)".

A request for review under the provisions of Article 75, paragraph (2) (limited to the part pertaining to item (ii)) may also be made via the district director who made the disposition to which the request for review pertains. In this case, the requester for review is to make it by submitting the written request for review to that district director.

In the case referred to in the preceding paragraph, the district director referred to in that paragraph must immediately send the written request for review to the Commissioner of the National Tax Agency.

In calculating the period for making a request for review in the case referred to in paragraph (2), the request for review is deemed to have been made at the time when the written request for review was submitted to the district director referred to in that paragraph.

When the Commissioner of the National Tax Agency has made a decision on a request for review under the provisions of Article 75, paragraph (2) (limited to the part pertaining to item (ii)), the Commissioner of the National Tax Agency must send a transcript of the written decision to the intervenors and the district director who made the disposition to which the request for review pertains, in addition to the requester for review.

Litigation concerning a disposition under a law concerning national taxes is governed by the Administrative Case Litigation Act (Act No. 139 of 1962) and other laws concerning general administrative case litigation, except as otherwise provided in this Section and in other laws concerning national taxes.

An action seeking the revocation of a disposition under a law concerning national taxes (excluding a disposition prescribed in Article 80, paragraph (3) (Relationship with the Administrative Complaint Review Act); the same applies hereinafter in this Section) against which an appeal may be filed may not be filed until after a decision on a request for review has been made; provided, however, that this does not apply if any of the following items applies:

if no decision has been made even after three months have elapsed from the day following the day on which the request for review was made to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency;

if a person who has filed an action seeking the revocation of a reassessment or determination, etc. seeks, while that action is pending, the revocation of another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. of the national tax to which that reassessment or determination, etc. pertains;

if there is an urgent need to avoid significant damage that would arise from awaiting a decision on the request for review, or there are otherwise justifiable grounds for not awaiting that decision.

A person who has made a determination or decision on a request for reinvestigation or a request for review filed against a disposition under a law concerning national taxes is to send, if litigation concerning that disposition is pending at the time when the determination or decision is made, a transcript of the written determination on reinvestigation or of the written decision to the court before which that litigation is pending.

In an action for the revocation of an original administrative disposition prescribed in Article 3, paragraph (2) (Action for the Revocation of an Original Administrative Disposition) of the Administrative Case Litigation Act that concerns a disposition under a law concerning national taxes (limited to a reassessment or determination, etc. and a notice of tax payment; referred to as a "tax assessment disposition" in this paragraph), if the person who has filed that action seeks to assert that the existence of the amount of necessary expenses or deductible expenses or any other similar fact favorable to that person differs from the facts on which the tax assessment disposition was based, that person must, without delay on or after the day on which the State, as the opposing party, has asserted the facts on which the tax assessment disposition was based, specifically assert that different fact and at the same time offer evidence to prove that fact; provided, however, that this does not apply if the person who has filed that action proves that, for reasons not attributable to that person, that person was unable to make the assertion or the offer of evidence without delay.

With regard to the application of the provisions of Article 157, paragraph (1) (Dismissal of Belated Means of Offense or Defense) of the Code of Civil Procedure (Act No. 109 of 1996), an assertion or offer of evidence made by the person who has filed the action referred to in the preceding paragraph in violation of the provisions of that paragraph is deemed to be a means of offense or defense submitted belatedly as prescribed in that paragraph.