Search

再調査の請求書（さいちょうさのせいきゅうしょ）

In Article 22, the document by which a request for re-investigation (再調査の請求) is made, under Article 19 as Article 61 applies it with words replaced: it states, among other things, the disposition challenged, the date the requester learned of it, and the purpose of and reasons for the request.

第六十一条において読み替えて準用する第十九条に規定する再調査の請求書

再調査の請求書（さいちょうさのせいきゅうしょ）

The document by which a request for reinvestigation (再調査の請求) is made under Article 81, stating the disposition challenged, when the requester learned of it, the purpose of and reasons for the request and its date — and, where it is made after the time limit, the justifiable reason for the delay.

再調査の請求書等（さいちょうさのせいきゅうしょとう）

The written request for reinvestigation (再調査の請求書) with the related documents and other items, which a tax office director or other authority must send on when it transfers the case to another authority under Article 86 because the taxpayer's place for tax payment (納税地) has moved.

再調査の請求人等（さいちょうさのせいきゅうにんとう）

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.

請求録取書（せいきゅうろくしゅしょ）

In Article 22, the written record an administrative agency (行政庁) makes, under the second sentence of Article 20 as Article 61 applies it, of what a person states when filing a request for re-investigation (再調査の請求) orally.

第六十一条において準用する第二十条後段の規定により陳述の内容を録取した書面

不服申立て（ふふくもうしたて）

An appeal against a disposition made under the national tax laws, by a request for reinvestigation (再調査の請求) or a request for review (審査請求) under Article 75; the term does not carry this meaning in Article 80, paragraph (3), which sends appeals on liquor licensing to the Administrative Complaint Review Act instead.

再調査審理庁（さいちょうさしんりちょう）

The tax office director or other head of an agency to whom a request for reinvestigation (再調査の請求) has been made, and who examines it.

国税不服審判所長等（こくぜいふふくしんぱんしょちょうとう）

Whichever of the reinvestigation authority (再調査審理庁), the President of the National Tax Tribunal (国税不服審判所長) or the Commissioner of the National Tax Agency (国税庁長官) is handling an appeal, and who may join or separate the proceedings on several appeals.

不服申立て（ふふくもうしたて）

In Article 82, a request for review (審査請求), a request for re-investigation (再調査の請求) or an appeal under any other law or regulation (法令), taken together.

現在の納税地（げんざいののうぜいち）

The place for tax payment (納税地) at the time something is done — a return filed, a reassessment, determination or assessment made, tax collected, or a request for reinvestigation made — whose tax authority is the one that deals with it.

申立人（もうしたてにん）

In Article 84, the person requesting reinvestigation, or an intervenor, who has asked to state their opinion orally.

口頭意見陳述（こうとういけんちんじゅつ）

A statement of opinion on the case made orally, at their request, by the person requesting reinvestigation (再調査の請求) or an intervenor (参加人) under Article 84, on a date and at a place the reinvestigation authority (再調査審理庁) sets, with both of them called to attend.

審査請求期間（しんさせいきゅうきかん）

The time limits in Article 18, paragraphs (1) and (2) for filing a request for review (審査請求) of a disposition (処分) — three months from the day after the person learns of it and one year from the day after it was made (counted instead from the decision on a request for re-investigation (再調査の請求), with one month from learning of it, where one was filed), unless there is a justifiable reason — in computing which the days a written request sent by post or correspondence delivery (信書便) spends in transit are not counted.

裁決等（さいけつとう）

In Article 85, a determination (裁決), decision (決定) or other disposition (処分) on a request for review (審査請求), a request for re-investigation (再調査の請求), a request for re-examination (再審査請求) or an appeal under any other law or regulation (法令).

審理員（しんりいん）

The person designated under Article 9, paragraph (1) to conduct the proceedings on a request for review (審査請求), as Article 11, paragraph (2) defines it; where Article 61 applies that paragraph to a request for re-investigation (再調査の請求), Appended Table 2 puts the agency that made the disposition (処分庁) in its place.

審査庁となるべき行政庁（しんさちょうとなるべきぎょうせいちょう）

The administrative agency (行政庁) that is to become the reviewing agency (審査庁) for a request for review (審査請求), as Article 16 defines it; where Article 61 applies Article 16 to a request for re-investigation (再調査の請求), Appended Table 2 puts the administrative agency with the power to make the disposition (処分) the request would be against in its place.