A person dissatisfied with a disposition under the national tax laws that is listed in any of the following items may file the appeal specified in that item:
国税に関する法律に基づく処分で次の各号に掲げるものに不服がある者は、当該各号に定める不服申立てをすることができる。
a disposition made by a district director, a regional commissioner or a director-general of a customs house (excluding a disposition prescribed in the following paragraph): any one of the following appeals that the person dissatisfied with the disposition chooses;
税務署長、国税局長又は税関長がした処分（次項に規定する処分を除く。） 次に掲げる不服申立てのうちその処分に不服がある者の選択するいずれかの不服申立て
a request for reinvestigation to the district director, regional commissioner or director-general of the customs house that made the disposition;
その処分をした税務署長、国税局長又は税関長に対する再調査の請求
a request for review to the President of the National Tax Tribunal;
国税不服審判所長に対する審査請求
a disposition made by the Commissioner of the National Tax Agency: a request for review to the Commissioner of the National Tax Agency;
国税庁長官がした処分 国税庁長官に対する審査請求
a disposition made by the head of an administrative organ other than the National Tax Agency, a Regional Taxation Bureau, a tax office or a customs house, or by an official of such an agency: a request for review to the President of the National Tax Tribunal.
国税庁、国税局、税務署及び税関以外の行政機関の長又はその職員がした処分 国税不服審判所長に対する審査請求
A person dissatisfied with a disposition made by a district director under the national tax laws, of which the person was notified by a document stating that the investigation of the matters concerning the disposition was conducted by an official listed in one of the following items, may, deeming the disposition to have been made by the regional commissioner or the Commissioner of the National Tax Agency specified in that item, respectively, file, for a disposition deemed to have been made by a regional commissioner, any one of a request for reinvestigation to that regional commissioner or a request for review to the President of the National Tax Tribunal that the person dissatisfied with the disposition chooses, and, for a disposition deemed to have been made by the Commissioner of the National Tax Agency, a request for review to the Commissioner of the National Tax Agency.
国税に関する法律に基づき税務署長がした処分で、その処分に係る事項に関する調査が次の各号に掲げる職員によつてされた旨の記載がある書面により通知されたものに不服がある者は、当該各号に定める国税局長又は国税庁長官がその処分をしたものとそれぞれみなして、国税局長がしたものとみなされた処分については当該国税局長に対する再調査の請求又は国税不服審判所長に対する審査請求のうちその処分に不服がある者の選択するいずれかの不服申立てをし、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求をすることができる。
the relevant official of a Regional Taxation Bureau: the regional commissioner having jurisdiction over the district under the jurisdiction of the district director who made the disposition;
国税局の当該職員 その処分をした税務署長の管轄区域を所轄する国税局長
the relevant official of the National Tax Agency: the Commissioner of the National Tax Agency.
国税庁の当該職員 国税庁長官
If a determination has been made on a request for reinvestigation under paragraph (1), item (i), (a) or the preceding paragraph (limited to the part concerning item (i)) (excluding a request filed after the expiry of the statutory period for requesting reinvestigation or any other request that has not been lawfully filed; the same applies in the following paragraph), and the person who filed the request for reinvestigation is still dissatisfied with the disposition as it stands after that determination, that person may file a request for review with the President of the National Tax Tribunal.
A person who has filed a request for reinvestigation under paragraph (1), item (i), (a) or paragraph (2) (limited to the part concerning item (i)) may, in any of the following cases, file a request for review with the President of the National Tax Tribunal concerning the disposition to which the request for reinvestigation pertains, without going through a determination:
if no determination has been made on the request for reinvestigation even after three months have elapsed counting from the day following the day on which the request for reinvestigation was filed (or, if the person was required to correct a deficiency under Article 81, paragraph (3) (Matters to Be Stated in a Written Request for Reinvestigation, etc.), the day on which the person corrected the deficiency);
再調査の請求をした日（第八十一条第三項（再調査の請求書の記載事項等）の規定により不備を補正すべきことを求められた場合にあつては、当該不備を補正した日）の翌日から起算して三月を経過しても当該再調査の請求についての決定がない場合
if there is otherwise a justifiable reason for not going through a determination on the request for reinvestigation.
その他再調査の請求についての決定を経ないことにつき正当な理由がある場合
If a person is dissatisfied with a disposition under the national tax laws made by an official of the National Tax Agency, a Regional Taxation Bureau, a tax office or a customs house, the provisions of paragraph (1) apply by deeming the disposition to have been made by the head of the National Tax Agency, Regional Taxation Bureau, tax office or customs house to which that official belongs, respectively.