An appeal (excluding a request for review under Article 75, paragraphs (3) and (4) (Request for Review after a Request for Reinvestigation); the same applies in paragraph (3)) may not be filed once three months have elapsed counting from the day following the day on which the person became aware that the disposition had been made (or, if the person received a notice concerning the disposition, the day on which the person received it); provided, however, that this does not apply if there is a justifiable reason.
A request for review under Article 75, paragraph (3) may not be filed once one month has elapsed counting from the day following the day on which a certified copy of the written determination on reinvestigation was served under Article 84, paragraph (10) (Procedures for Determinations, etc.); provided, however, that this does not apply if there is a justifiable reason.
An appeal may not be filed once one year has elapsed counting from the day following the day on which the disposition was made; provided, however, that this does not apply if there is a justifiable reason.
不服申立ては、処分があつた日の翌日から起算して一年を経過したときは、することができない。ただし、正当な理由があるときは、この限りでない。
The provisions of Article 22 (Time of Submission of Tax Returns, etc. Sent by Mail, etc.) apply mutatis mutandis to a written request for reinvestigation or a written request for review concerning an appeal.