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An appellant may appoint an attorney, a certified public tax accountant, or any other person the appellant finds appropriate as an agent.
不服申立人は、弁護士、税理士その他適当と認める者を代理人に選任することができる。
Each agent referred to in the preceding paragraph may perform any and all acts concerning the appeal on behalf of the appellant; provided, however, that the withdrawal of the appeal and the appointment of an agent may be made only if the agent has been given a special mandate.
Necessary matters concerning the exercise of an agent's authority are specified by Cabinet Order.
代理人の権限の行使に関し必要な事項は、政令で定める。