再調査審理庁又は国税不服審判所長若しくは国税庁長官（以下「国税不服審判所長等」という。）は、必要があると認める場合には、数個の不服申立てに係る審理手続を併合し、又は併合された数個の不服申立てに係る審理手続を分離することができる。
The reinvestigation authority, or the President of the National Tax Tribunal or the Commissioner of the National Tax Agency (hereinafter referred to as the "President of the National Tax Tribunal, etc."), may, if they find it necessary, consolidate the review proceedings for multiple appeals, or separate the review proceedings for multiple consolidated appeals.
更正決定等について不服申立てがされている場合において、当該更正決定等に係る国税の課税標準等又は税額等についてされた他の更正決定等があるときは、国税不服審判所長等は、前項の規定によるもののほか、当該他の更正決定等について併せて審理することができる。ただし、当該他の更正決定等について不服申立ての決定又は裁決がされているときは、この限りでない。
If an appeal has been filed against a reassessment or determination, etc., and there is another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. of the national tax to which that reassessment or determination, etc. pertains, the President of the National Tax Tribunal, etc. may, beyond what is done under the provisions of the preceding paragraph, also review that other reassessment or determination, etc.; provided, however, that this does not apply if a determination or decision on an appeal has already been made with regard to that other reassessment or determination, etc.
In the case where the provisions of the preceding paragraph apply, the President of the National Tax Tribunal, etc. may, in the determination or decision on the appeal, revoke that other reassessment or determination, etc. in whole or in part.
The provisions of the preceding two paragraphs apply mutatis mutandis in the case where an appeal has been filed against a disposition in response to a request for reassessment and there is another reassessment or determination made with regard to the tax basis, etc. or tax amount, etc. of the national tax to which that request for reassessment pertains.