第百十三条の二（国税庁長官に対する審査請求書の提出等）
Article 113-2Submission of Written Request for Review to the Commissioner of the National Tax Agency, etc.
第七十五条第一項第二号又は第二項（第二号に係る部分に限る。）（国税に関する処分についての不服申立て）の規定による審査請求をする場合における行政不服審査法第十九条第二項（審査請求書の提出）の規定の適用については、同項第一号中「及び住所又は居所」とあるのは、「、住所又は居所及び国税通則法（昭和三十七年法律第六十六号）第七十四条の七の二第三項第四号ハに規定する番号（当該番号を有しない者にあっては、その氏名又は名称及び住所又は居所）」とする。
With regard to the application of the provisions of Article 19, paragraph (2) (Submission of Written Request for Review) of the Administrative Complaint Review Act in the case of making a request for review under the provisions of Article 75, paragraph (1), item (ii) or paragraph (2) (limited to the part pertaining to item (ii)) (Appeals against Dispositions concerning National Taxes), the phrase "and domicile or residence" in item (i) of that paragraph is deemed to be replaced with ", domicile or residence, and identification number prescribed in Article 74-7-2, paragraph (3), item (iv), (c) of the Act on General Rules for National Taxes (Act No. 66 of 1962) (or, for a person who does not have an identification number, that person's name and domicile or residence)".
第七十五条第二項（第二号に係る部分に限る。）の規定による審査請求は、当該審査請求に係る処分をした税務署長を経由してすることもできる。この場合において、審査請求人は、当該税務署長に審査請求書を提出してするものとする。
A request for review under the provisions of Article 75, paragraph (2) (limited to the part pertaining to item (ii)) may also be made via the district director who made the disposition to which the request for review pertains. In this case, the requester for review is to make it by submitting the written request for review to that district director.
In the case referred to in the preceding paragraph, the district director referred to in that paragraph must immediately send the written request for review to the Commissioner of the National Tax Agency.
In calculating the period for making a request for review in the case referred to in paragraph (2), the request for review is deemed to have been made at the time when the written request for review was submitted to the district director referred to in that paragraph.
国税庁長官は、第七十五条第二項（第二号に係る部分に限る。）の規定による審査請求についての裁決をした場合には、裁決書の謄本を、審査請求人のほか、参加人及び当該審査請求に係る処分をした税務署長に送付しなければならない。
When the Commissioner of the National Tax Agency has made a decision on a request for review under the provisions of Article 75, paragraph (2) (limited to the part pertaining to item (ii)), the Commissioner of the National Tax Agency must send a transcript of the written decision to the intervenors and the district director who made the disposition to which the request for review pertains, in addition to the requester for review.