The National Tax Tribunal is the organ that makes decisions on requests for review concerning dispositions under the national tax laws (excluding a request for review under Article 75, paragraph (1), item (ii) and paragraph (2) (limited to the part concerning item (ii)) (Appeals against Dispositions Concerning National Tax); the same applies in Subsection 3 (Requests for Review)).
国税不服審判所は、国税に関する法律に基づく処分についての審査請求（第七十五条第一項第二号及び第二項（第二号に係る部分に限る。）（国税に関する処分についての不服申立て）の規定による審査請求を除く。第三款（審査請求）において同じ。）に対する裁決を行う機関とする。
The head of the National Tax Tribunal is the President of the National Tax Tribunal, who is appointed by the Commissioner of the National Tax Agency with the approval of the Minister of Finance.
国税不服審判所の長は、国税不服審判所長とし、国税庁長官が財務大臣の承認を受けて、任命する。
Branches are established in the required locations to handle part of the affairs of the National Tax Tribunal.
国税不服審判所の事務の一部を取り扱わせるため、所要の地に支部を置く。
One of the National Tax Tribunal judges working at each branch referred to in the preceding paragraph is to be the chief National Tax Tribunal judge. The chief National Tax Tribunal judge oversees the affairs of that branch.
前項の各支部に勤務する国税審判官のうち一人を首席国税審判官とする。首席国税審判官は、当該支部の事務を総括する。
Necessary matters concerning the organization and operation of the National Tax Tribunal are specified by Cabinet Order, and the names and locations of the branches are specified by Ministry of Finance Order.
国税不服審判所の組織及び運営に関し必要な事項は政令で、支部の名称及び位置は財務省令で定める。
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national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
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)
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
National Tax Tribunal
国税不服審判所
The body within the National Tax Agency that decides requests for review (審査請求) of tax decisions (Act for Establishment of the Ministry of Finance, Article 22; Act on General Rules for National Taxes, Article 78, paragraph (1)). A person who objects to a decision of a district director or a regional commissioner can bring it here directly, without first asking the office to look at it again (Article 75, paragraph (1), item (i)); a decision the Commissioner of the National Tax Agency made, or is deemed to have made because the Agency's officials investigated, is reviewed by the Commissioner instead (Article 75, paragraph (1), item (ii), and paragraph (2)). Its decision binds the tax offices (Article 102, paragraph (1)), and a court action to overturn a tax decision can normally be brought only after the Tribunal has decided, or three months have passed without a decision (Article 115, paragraph (1)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 22 and Act on General Rules for National Taxes, Arts. 75, 78, 102, 115 as a reference.
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.