An interested person (meaning a person other than the appellant who is found to have an interest in the disposition to which the appeal pertains in light of the laws and regulations on which that disposition is based; the same applies in the following paragraph) may participate in the appeal with the permission of the President of the National Tax Tribunal, etc.
The President of the National Tax Tribunal, etc. may, if they find it necessary, request an interested person to participate in the appeal.
The provisions of Article 107 (Agents) apply mutatis mutandis to participation in an appeal by an intervenor (meaning a person who participates in the appeal pursuant to the provisions of the preceding two paragraphs).
Read this with the articles around it
appealmachine translation
「不服申立て」
An appeal against a disposition made under the national tax laws, by a request for reinvestigation (再調査の請求) or a request for review (審査請求) under Article 75; the term does not carry this meaning in Article 80, paragraph (3), which sends appeals on liquor licensing to the Administrative Complaint Review Act instead.
Short name set inArticle 76, paragraph (1), item (i)
President of the National Tax Tribunal, etc.machine translation
「国税不服審判所長等」
Whichever of the reinvestigation authority (再調査審理庁), the President of the National Tax Tribunal (国税不服審判所長) or the Commissioner of the National Tax Agency (国税庁長官) is handling an appeal, and who may join or separate the proceedings on several appeals.
Short name set inArticle 104, paragraph (1)
interested personmachine translation
「利害関係人」
In Article 109, a person other than the appellant who, in light of the laws and regulations on which the disposition appealed against is based, is found to have an interest in that disposition; such a person may join the appeal (不服申立て) with the permission of the authority handling it (国税不服審判所長等), which may also ask them to join.
Defined inArticle 109, paragraph (1)· applies only in this provision and in Article 109, paragraph (2)