If a written request for review violates the provisions of Article 87 (Matters to Be Stated in a Written Request for Review, etc.) or Article 124 (Statement of Name, Domicile and Identification Number of Person Submitting Documents), the President of the National Tax Tribunal must set a reasonable period and require that the deficiency be corrected within that period. In this case, if the deficiency is minor, the President of the National Tax Tribunal may correct it ex officio.
When required to make the correction referred to in the preceding paragraph, the requester for review may also make it by appearing at the National Tax Tribunal, stating the matters to be corrected, and confirming a document in which an official of the National Tax Tribunal has recorded the content of the statement.
審査請求人は、前項の補正を求められた場合には、国税不服審判所に出頭して補正すべき事項について陳述し、その陳述の内容を国税不服審判所の職員が録取した書面を確認することによつても、これをすることができる。