Supplementary Provisions, Article 6, paragraph (1)
第一項
An objection or request for review against a disposition under the national tax laws (excluding a disposition under the provisions of Chapter II of the Liquor Tax Act), or a determination or decision on it or any other disposition or procedure, that was made pursuant to the provisions of the former Act or the Administrative Complaint Review Act before the enforcement of this Act is deemed to be the disposition or procedure set forth in each of the following items according to the categories listed in those items, and the provisions of Chapter VIII, Section 1 of the new Act apply to it:
an objection, or a determination on it or any other disposition or procedure: an objection, or a determination on it or any other disposition or procedure, made under the corresponding provisions of the new Act;
異議申立て又はこれについての決定その他の処分若しくは手続 新法の相当規定によつてされた異議申立て又はこれについての決定その他の処分若しくは手続
a request for review made to a regional commissioner, or a decision on it or any other disposition or procedure: a request for review made to the President of the National Tax Tribunal under the corresponding provisions of the new Act, or a decision on it or any other disposition or procedure; and
国税局長に対してされた審査請求又はこれについての裁決その他の処分若しくは手続 新法の相当規定により国税不服審判所長に対してされた審査請求又はこれについての裁決その他の処分若しくは手続
a request for review made to the Commissioner of the National Tax Agency, or a decision on it or any other disposition or procedure: an objection made under the provisions of Article 75, paragraph (2), item (ii) of the new Act, or a determination on it or any other disposition or procedure.
国税庁長官に対してされた審査請求又はこれについての裁決その他の処分若しくは手続 新法第七十五条第二項第二号の規定によつてされた異議申立て又はこれについての決定その他の処分若しくは手続