①Until the review proceedings are concluded under paragraph (1) or (2) of the following Article, a party to the proceedings may request the presiding tribunal judge to allow inspection of the documents or other articles submitted under Article 96, paragraph (1) or (2) (Submission of Documentary Evidence, etc.) or Article 97, paragraph (1), item (ii) (Questioning, Inspection, etc. for Examination) (or, for an electronic or magnetic record, inspection of the matters recorded in it as displayed in the manner specified by Ministry of Finance Order), or to deliver a copy of those documents or a document stating the matters recorded in that electronic or magnetic record. In this case, the presiding tribunal judge may not refuse the inspection or delivery unless the presiding tribunal judge finds that there is a risk of harm to the interests of a third party, or there is another justifiable reason.

②When the presiding tribunal judge intends to allow inspection under the preceding paragraph or to make a delivery under that paragraph, the presiding tribunal judge must hear the opinion of the person who submitted the documents or other articles subject to that inspection or delivery; provided, however, that this does not apply if the presiding tribunal judge finds it unnecessary.

③The presiding tribunal judge may designate the date and time and the place for inspection under paragraph (1).

④A requester for review or intervenor who receives a delivery under paragraph (1) must, pursuant to the provisions of Cabinet Order, pay a fee in the amount specified by Cabinet Order within the limits of the actual cost.

⑤If the presiding tribunal judge finds that there is economic hardship or another special reason, the presiding tribunal judge may, pursuant to the provisions of Cabinet Order, reduce or waive the fee referred to in the preceding paragraph.