①If, after a disposition by a district director, a regional commissioner or a director-general of a customs house (hereinafter referred to as a "district director of the tax office, etc." in this Article and the following Article) concerning income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, tax for promotion of power-resources development or international tourist tax (excluding international tourist tax payable under Article 18, paragraph (1) (Payment by International Tourist Passengers, etc.) of the International Tourist Tax Act; the same applies in paragraph (1) of the following Article) (excluding a disposition concerning the collection of national tax and a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure)), or a notice of tax payment under Article 36, paragraph (1) (Notice of Tax Payment) that pertains to item (i) of that paragraph (limited to the part concerning penalty tax for failure to pay and heavy penalty tax under Article 68, paragraph (3) or (4) (limited to the part concerning the heavy penalty tax under paragraph (3) of that Article) (Heavy Penalty Tax)) or item (ii) of that paragraph (hereinafter simply referred to as a "disposition" in this Article and paragraph (1) of the following Article), the place for tax payment changes, with the result that the district director of the tax office, etc. having jurisdiction over the place for tax payment at the time of the disposition differs from the district director of the tax office, etc. having jurisdiction over the place for tax payment at the time a request for reinvestigation concerning the disposition is filed under Article 75, paragraph (1), item (i), (a) or paragraph (2) (limited to the part concerning item (i)) (Appeals against Dispositions Concerning National Tax) (hereinafter referred to as the "current place for tax payment" in this Article), the request for reinvestigation must, notwithstanding those provisions, be filed with the district director of the tax office, etc. having jurisdiction over the current place for tax payment. In this case, the disposition is deemed to have been made by the district director of the tax office, etc. having jurisdiction over the current place for tax payment.

②A person who files a request for reinvestigation under the preceding paragraph must add to the written request for reinvestigation the name of the tax office, Regional Taxation Bureau or customs house to which the disposition pertains.

③In the case referred to in paragraph (1), if the written request for reinvestigation is submitted to the district director of the tax office, etc. to which the disposition pertains, that district director of the tax office, etc. may accept the written request for reinvestigation. In this case, the written request for reinvestigation is deemed to have been submitted to the district director of the tax office, etc. having jurisdiction over the current place for tax payment.

④The district director of the tax office, etc. that has accepted the written request for reinvestigation referred to in the preceding paragraph must send that written request for reinvestigation to the district director of the tax office, etc. having jurisdiction over the current place for tax payment, and notify the requester for reinvestigation to that effect.