①When the President of the National Tax Tribunal has accepted a written request for review, the President of the National Tax Tribunal is to set a reasonable period and have the head of the administrative organ concerned with the disposition that is the subject of the request for review (or, for a disposition prescribed in Article 75, paragraph (2) (limited to the part concerning item (i)) (Request for Reinvestigation of a Disposition Based on an Investigation by Officials of a Regional Taxation Bureau), the relevant regional commissioner; hereinafter referred to as the "agency that made the original disposition") submit a written answer, except where the request for review is dismissed without prejudice under Article 92 (Decision of Dismissal without Prejudice Made without Going through Review Proceedings). In this case, the President of the National Tax Tribunal is to send the accepted written request for review to the agency that made the original disposition.

②The written answer referred to in the preceding paragraph must state the assertions of the agency that made the original disposition in response to the object of and reasons for the request for review.

③When a written answer has been submitted by the agency that made the original disposition, the President of the National Tax Tribunal must send it to the requester for review and the intervenors.