Appeals against dispositions under the national tax laws (excluding a request for review prescribed in the following paragraph) are governed by the Administrative Complaint Review Act (excluding Chapters II and III (Procedures for Appeals)), except as otherwise provided in this Section or other national tax laws.
Requests for review under Article 75, paragraph (1), item (ii) or paragraph (2) (limited to the part concerning item (ii)) (Appeals against Dispositions Concerning National Tax) are governed by the Administrative Complaint Review Act, except as otherwise provided in this Section (excluding the following Subsection and Subsection 3 (Requests for Review)) or other national tax laws.
第七十五条第一項第二号又は第二項（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については、この節（次款及び第三款（審査請求）を除く。）その他国税に関する法律に別段の定めがあるものを除き、行政不服審査法の定めるところによる。
Appeals against dispositions under the provisions of Chapter II (Liquor Manufacturing Licenses and Liquor Sales Business Licenses, etc.) of the Liquor Tax Act are governed by the Administrative Complaint Review Act, and the provisions of this Section do not apply to them.
酒税法第二章（酒類の製造免許及び酒類の販売業免許等）の規定による処分に対する不服申立てについては、行政不服審査法の定めるところによるものとし、この節の規定は、適用しない。