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Article 113Delegation of Authority to Chief Tribunal Examiners

第百十三条(首席審判官への権限の委任)

Part of the authority of the President of the National Tax Tribunal under this Act may be delegated to a chief National Tax Tribunal judge, pursuant to the provisions of Cabinet Order.

この法律に基づく国税不服審判所長の権限は、政令で定めるところにより、その一部を首席国税審判官に委任することができる。

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