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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.

参加人（さんかにん）

A person other than the appellant who has an interest in the disposition under appeal and takes part in the appeal (不服申立て) under Article 109, either with the permission of the reviewing authority or at its request.

第百九条第三項（参加人）に規定する参加人

税務代理（ぜいむだいり）

Tax agency as defined in Article 2, paragraph (1), item (i) of the Certified Public Tax Accountant Act: acting for, or on behalf of, another person in returns, applications, claims or appeals to the tax authorities (税務官公署), or in statements to them about those or about an examination or disposition, beyond merely preparing tax documents; here, tax agency for consumption tax.

税理士法（昭和二十六年法律第二百三十七号）第二条第一項第一号（税理士の業務）に掲げる税務代理

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.