A decision binds the relevant administrative agencies.
裁決は、関係行政庁を拘束する。
If a disposition made on the basis of an application or request is revoked by a decision on the grounds that the procedure was unlawful or unjust, or if a disposition dismissing or rejecting an application or request is revoked by a decision, the head of the administrative organ connected with that disposition must make a new disposition on the application or request in accordance with the purport of the decision.
申請若しくは請求に基づいてした処分が手続の違法若しくは不当を理由として裁決で取り消され、又は申請若しくは請求を却下し若しくは棄却した処分が裁決で取り消された場合には、当該処分に係る行政機関の長は、裁決の趣旨に従い、改めて申請又は請求に対する処分をしなければならない。
If a disposition publicly notified under a law concerning national taxes is revoked or changed by a decision, the head of the administrative organ connected with that disposition must give public notice that the disposition has been revoked or changed.
国税に関する法律に基づいて公示された処分が裁決で取り消され、又は変更された場合には、当該処分に係る行政機関の長は、当該処分が取り消され、又は変更された旨を公示しなければならない。
If a disposition notified under a law concerning national taxes to an interested person prescribed in Article 109, paragraph (1) (Intervenors) other than the addressee of the disposition is revoked or changed by a decision, the head of the administrative organ connected with that disposition must notify the persons who received that notice (excluding the requester for review and the intervenors) that the disposition has been revoked or changed.