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Supplementary Provisions, Article 7Special Provisions on Written Answers

第七条(答弁書の特例)

With regard to what is deemed, pursuant to the provisions of paragraph (1), item (ii) of the preceding Article, to be a request for review made under the corresponding provisions of the new Act, the President of the National Tax Tribunal may, notwithstanding the provisions of Article 93, paragraph (1) and Article 94 of the new Act, designate the presiding tribunal judge without having a written answer submitted.

前条第一項第二号の規定により新法の相当規定によつてされた審査請求とみなされたものについては、国税不服審判所長は、新法第九十三条第一項及び第九十四条の規定にかかわらず、答弁書を提出させないで担当審判官を指定することができる。

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