A decision must be made by means of a written decision stating the following matters and bearing the name and seal of the President of the National Tax Tribunal:
裁決は、次に掲げる事項を記載し、国税不服審判所長が記名押印した裁決書によりしなければならない。
main text;
主文
outline of the case;
事案の概要
summary of the assertions of the parties to the proceedings;
審理関係人の主張の要旨
reasons.
理由
The provisions of Article 84, paragraph (8) (Procedures for Determinations, etc.) apply mutatis mutandis to the decision referred to in the preceding paragraph.
A decision becomes effective when a transcript of the written decision is served on the requester for review (or, in the case of a decision under the provisions of Article 98, paragraph (3) (Decisions) where the request for review was made by a person other than the addressee of the disposition, on the requester for review and the addressee of the disposition).
裁決は、審査請求人（当該審査請求が処分の相手方以外の者のしたものである場合における第九十八条第三項（裁決）の規定による裁決にあつては、審査請求人及び処分の相手方）に裁決書の謄本が送達された時に、その効力を生ずる。
The President of the National Tax Tribunal must send a transcript of the written decision to the intervenors and the agency that made the original disposition (in the case of a request for review concerning a disposition prescribed in Article 75, paragraph (2) (limited to the part pertaining to item (i)) (Appeals against Dispositions concerning National Taxes), including the district director connected with that disposition).