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In Article 2, paragraph (1), item (i)-3, an application, notification, report, request for review, request for re-examination or other matter under the labor and social insurance laws and regulations (労働社会保険諸法令), limited to those an Order of the Ministry of Health, Labour and Welfare (厚生労働省令) specifies.
In Article 19-10, paragraph 1, item 1, a disposition that is to follow the disposition a request for review (審査請求) of a delinquent tax collection (滞納処分) concerns; where it has already been made and the earlier disposition's illegality is minor and should not be allowed to affect it, the head of the local government (地方団体の長) may dismiss the request.
Where the additional charge for failure to file (不申告加算金) on light oil delivery tax (軽油引取税) is charged on a reassessment that follows a late return or an earlier determination, the total tax payable under the late return and the reassessments and determinations made before that reassessment, less any part later reduced by a reassessment or by a ruling or judgment on an appeal; it is added to the tax the penalty is charged on to see whether the total exceeds 500,000 yen.
Acting for a client in an application, notification, report, request for review, request for re-examination or other matter under the labor and social insurance laws and regulations (労働社会保険諸法令) that an Order of the Ministry of Health, Labour and Welfare (厚生労働省令) specifies, or in arguments or statements made to the government body concerned about its investigation or decision on such a matter, other than those such an Order excludes (Article 2, paragraph (1), item (i)-3).
Where the additional charge for failure to file (不申告加算金) on the interest levy (利子割) is charged on a reassessment that follows a late remittance return or an earlier determination, the total tax to be paid in under the late return and the reassessments and determinations made before that reassessment, less any part later reduced by a reassessment or by a ruling or judgment on an appeal; it is added to the tax the penalty is charged on to see whether the total exceeds 500,000 yen.
Where the additional charge for failure to file (不申告加算金) on prefectural tobacco tax (たばこ税) is charged on an amended return or reassessment that follows a late return or an earlier determination, the total tax payable under the late return and the reassessments and determinations made before that amended return or reassessment, less any part later reduced by a reassessment or by a ruling or judgment on an appeal; it is added to the tax the penalty is charged on to see whether the total exceeds 500,000 yen.
In Article 105, a person who has asked the tax authority that made a disposition to look at it again (再調査の請求), or who has asked the Commissioner of the National Tax Agency (国税庁長官) under Article 75 to review a disposition that office made, either of whom may apply for collection of the tax to be postponed or the delinquency procedure (滞納処分) halted while the appeal is pending.
A lawsuit (訴訟) filed in a specified court with jurisdiction (特定管轄裁判所) under Article 12(4) of the Administrative Case Litigation Act, that is, the district court at the seat of the high court whose district covers the plaintiff's general forum (普通裁判籍), seeking revocation of a decision on disclosure or non-disclosure (開示決定等), or of a ruling (裁決) on a request for review (審査請求) of such a decision or of a failure to act on a request for disclosure (開示請求).