利害関係人（不服申立人以外の者であつて不服申立てに係る処分の根拠となる法令に照らし当該処分につき利害関係を有するものと認められる者をいう。次項において同じ。）は、国税不服審判所長等の許可を得て、当該不服申立てに参加することができる。
An interested person (meaning a person other than the appellant who is found to have an interest in the disposition to which the appeal pertains in light of the laws and regulations on which that disposition is based; the same applies in the following paragraph) may participate in the appeal with the permission of the President of the National Tax Tribunal, etc.
The President of the National Tax Tribunal, etc. may, if they find it necessary, request an interested person to participate in the appeal.
The provisions of Article 107 (Agents) apply mutatis mutandis to participation in an appeal by an intervenor (meaning a person who participates in the appeal pursuant to the provisions of the preceding two paragraphs).