Article 86Special Provisions on the Authority That Makes Determinations on Cases of Requests for Reinvestigation
第八十六条（再調査の請求事件の決定機関の特例）
If a request for reinvestigation has been filed concerning a disposition by a district director of the tax office, etc. 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, and the place for tax payment for the national tax to which the disposition pertains changes, with the result that the district director of the tax office, etc. with which the request for reinvestigation has been filed differs from the district director of the tax office, etc. having jurisdiction over the new place for tax payment, the district director of the tax office, etc. with which the request for reinvestigation has been filed may, upon petition by the requester for reinvestigation or ex officio, transfer the case concerning the request for reinvestigation to the district director of the tax office, etc. having jurisdiction over the new place for tax payment.
所得税、法人税、地方法人税、相続税、贈与税、地価税、課税資産の譲渡等に係る消費税、電源開発促進税又は国際観光旅客税に係る税務署長等の処分について再調査の請求がされている場合において、その処分に係る国税の納税地に異動があり、その再調査の請求がされている税務署長等と異動後の納税地を所轄する税務署長等とが異なることとなるときは、当該再調査の請求がされている税務署長等は、再調査の請求人の申立てにより、又は職権で、当該再調査の請求に係る事件を異動後の納税地を所轄する税務署長等に移送することができる。
When a case concerning a request for reinvestigation has been transferred under the preceding paragraph, the request for reinvestigation is deemed to have been filed from the beginning with the district director of the tax office, etc. to which the case was transferred, and that district director of the tax office, etc. makes the determination on the request for reinvestigation.
When the district director of the tax office, etc. has transferred a case concerning a request for reinvestigation under paragraph (1), it must send the written request for reinvestigation concerning that request for reinvestigation, the related documents and other articles (hereinafter referred to as the "written request for reinvestigation, etc.") to the district director of the tax office, etc. to which the case was transferred, and notify the requester for reinvestigation and the intervenors to that effect.