Article 92Decision of Dismissal without Prejudice Made without Going through Review Proceedings
第九十二条（審理手続を経ないでする却下裁決）
In the case referred to in paragraph (1) of the preceding Article, if the requester for review does not correct the deficiency within the period referred to in that paragraph, the President of the National Tax Tribunal may, without going through the review proceedings prescribed in the following Article through Article 97-4 (Review Proceedings by the Presiding Tribunal Judge, etc.), dismiss the request for review without prejudice by a decision under Article 98, paragraph (1) (Decisions).
The same as in the preceding paragraph applies if it is clear that a request for review is unlawful and cannot be corrected.
審査請求が不適法であつて補正することができないことが明らかなときも、前項と同様とする。