①If an administrative organ that has made a disposition under a law concerning national taxes, in instructing on the administrative organ with which an appeal should be filed, has erroneously indicated an administrative organ that is not the proper one, and the appeal as instructed has been filed with the administrative organ so indicated, that administrative organ must promptly send the written request for reinvestigation or the written request for review to the administrative organ with which the request for reinvestigation should be made or to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency, and notify the appellant to that effect.

②If an administrative organ that has made a disposition under a law concerning national taxes (limited to a disposition against which a request for reinvestigation may be made; the same applies in the following paragraph) has erroneously failed to instruct that a request for reinvestigation may be made, and a request for review has been made to the President of the National Tax Tribunal and the requester for review has filed a petition, the President of the National Tax Tribunal must promptly send the written request for review to the administrative organ with which the request for reinvestigation should be made; provided, however, that this does not apply after the written answer has been sent to the requester for review pursuant to the provisions of Article 93, paragraph (3) (Submission of Written Answer, etc.).

③If an administrative organ that has made a disposition under a law concerning national taxes has erroneously failed to instruct that a request for review may be made, and a request for reinvestigation has been made to a district director, regional commissioner, or director-general of customs and the requester for reinvestigation has filed a petition, that district director, regional commissioner, or director-general of customs must promptly send the written request for reinvestigation, etc. to the President of the National Tax Tribunal.

④The administrative organ or the President of the National Tax Tribunal that has received the written request for review or the written request for reinvestigation, etc. pursuant to the provisions of the preceding two paragraphs must promptly notify the appellant and the intervenors to that effect.

⑤When a written request for reinvestigation or a written request for review has been sent to the administrative organ with which the request for reinvestigation should be made or to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency pursuant to the provisions of paragraphs (1) through (3), the request for reinvestigation is deemed to have been made to the administrative organ with which it should be made, or the request for review is deemed to have been made to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency, from the beginning.