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Act on General Rules for National Taxes

Article 94, paragraph (2), item (vi)

第九十四条第二項第六号

Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today

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Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    a guardian, supervisor of a guardian, curator, supervisor of a curator, assistant or supervisor of an assistant of the requester for review;

    審査請求人の後見人、後見監督人、保佐人、保佐監督人、補助人又は補助監督人

  2. Date not yet set Not yet in force Act No. 46 of 2026 Reworded

    a guardian of a minor, supervisor of a guardian, curator, supervisor of a curator of a minor, assistant or supervisor of an assistant of the requester for review;

    審査請求人の未成年後見人、後見監督人、保佐人、保佐未成年後見監督人、補助人又は補助監督人

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