If a request for review has been filed concerning a reassessment or determination, etc. (including a notice of tax payment concerning national withholding tax; the same applies hereinafter in this Article, Article 104 (Joint Examination, etc.) and Article 115, paragraph (1), item (ii) (Appeal Prerequisite, etc.)), and a request for reinvestigation is filed with a district director, a regional commissioner or a director-general of a customs house concerning another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. (including the amount of accessory tax on the national tax; the same applies hereinafter in this Article, Article 104 and Article 115, paragraph (1), item (ii)) of the national tax to which that reassessment or determination, etc. pertains, the district director, regional commissioner or director-general of the customs house with which the request for reinvestigation has been filed must send the written request for reinvestigation, etc. to the President of the National Tax Tribunal, and notify the requester for reinvestigation to that effect.
更正決定等（源泉徴収等による国税に係る納税の告知を含む。以下この条、第百四条（併合審理等）及び第百十五条第一項第二号（不服申立ての前置等）において同じ。）について審査請求がされている場合において、当該更正決定等に係る国税の課税標準等又は税額等（その国税に係る附帯税の額を含む。以下この条、第百四条及び第百十五条第一項第二号において同じ。）についてされた他の更正決定等について税務署長、国税局長又は税関長に対し再調査の請求がされたときは、当該再調査の請求がされた税務署長、国税局長又は税関長は、その再調査の請求書等を国税不服審判所長に送付し、かつ、その旨を再調査の請求人に通知しなければならない。
If a request for reinvestigation has been filed with a district director, a regional commissioner or a director-general of a customs house concerning a reassessment or determination, etc., and a request for review is filed concerning another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. of the national tax to which that reassessment or determination, etc. pertains, the district director, regional commissioner or director-general of the customs house with which the request for reinvestigation has been filed must send the written request for reinvestigation, etc. to the President of the National Tax Tribunal, and notify the requester for reinvestigation and the intervenors to that effect.
If a written request for reinvestigation, etc. has been sent to the President of the National Tax Tribunal under the preceding two paragraphs, a request for review concerning the disposition to which the request for reinvestigation pertains is deemed to have been filed with the President of the National Tax Tribunal on the day on which it was sent.
The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the document concerning the notice referred to in paragraph (1) or (2), and the provisions of the second sentence of paragraph (3) of that Article apply mutatis mutandis to the case referred to in the preceding paragraph.