Supplementary Provisions, Article 8Special Provisions on Appeal as a Prerequisite
第八条（不服申立ての前置の特例）
With regard to the application of the provisions of Article 115, paragraph (1) of the new Act in the case where there is an objection made to a regional commissioner or the director-general of a customs house pursuant to the provisions of the former Act before the enforcement of this Act, the disposition pertaining to that objection is not to be included in the dispositions against which a request for review may be made after a determination on an objection, and that objection is to be regarded as having been made to the Commissioner of the National Tax Agency.
この法律の施行前に、旧法の規定により国税局長又は税関長に対してされた異議申立てがある場合における新法第百十五条第一項の規定の適用については、当該異議申立てに係る処分は異議申立てについての決定を経た後審査請求をすることができる処分に含まれないものとし、当該異議申立ては国税庁長官に対してされたものとする。