If multiple persons jointly file an appeal, they may mutually elect not more than three representatives from among themselves.
多数人が共同して不服申立てをするときは、三人を超えない総代を互選することができる。
If joint appellants do not mutually elect representatives, the President of the National Tax Tribunal, etc. may, if they find it necessary, order the mutual election of representatives.
共同不服申立人が総代を互選しない場合において、必要があると認めるときは、国税不服審判所長等は、総代の互選を命ずることができる。
Each representative may perform any and all acts concerning the appeal on behalf of the other joint appellants, excluding the withdrawal of the appeal.
総代は、各自、他の共同不服申立人のために、不服申立ての取下げを除き、当該不服申立てに関する一切の行為をすることができる。
When representatives have been appointed, the joint appellants may perform the acts referred to in the preceding paragraph only through the representatives.
総代が選任されたときは、共同不服申立人は、総代を通じてのみ前項の行為をすることができる。
A notice or other act of the President of the National Tax Tribunal, etc. (including the presiding tribunal judge and the review officer for 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)) directed to joint appellants suffices if made to one representative, even where two or more representatives have been appointed.
Joint appellants may dismiss representatives if they find it necessary.
共同不服申立人は、必要があると認める場合には、総代を解任することができる。
Necessary matters concerning the exercise of a representative's authority are specified by Cabinet Order.
総代の権限の行使に関し必要な事項は、政令で定める。