国税に関する法律に基づく処分（第八十条第三項（行政不服審査法との関係）に規定する処分を除く。以下この節において同じ。）で不服申立てをすることができるものの取消しを求める訴えは、審査請求についての裁決を経た後でなければ、提起することができない。ただし、次の各号のいずれかに該当するときは、この限りでない。
An action seeking the revocation of a disposition under a law concerning national taxes (excluding a disposition prescribed in Article 80, paragraph (3) (Relationship with the Administrative Complaint Review Act); the same applies hereinafter in this Section) against which an appeal may be filed may not be filed until after a decision on a request for review has been made; provided, however, that this does not apply if any of the following items applies:
国税不服審判所長又は国税庁長官に対して審査請求がされた日の翌日から起算して三月を経過しても裁決がないとき。
if no decision has been made even after three months have elapsed from the day following the day on which the request for review was made to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency;
if a person who has filed an action seeking the revocation of a reassessment or determination, etc. seeks, while that action is pending, the revocation of 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;
審査請求についての裁決を経ることにより生ずる著しい損害を避けるため緊急の必要があるとき、その他その裁決を経ないことにつき正当な理由があるとき。
if there is an urgent need to avoid significant damage that would arise from awaiting a decision on the request for review, or there are otherwise justifiable grounds for not awaiting that decision.
国税に関する法律に基づく処分についてされた再調査の請求又は審査請求について決定又は裁決をした者は、その決定又は裁決をした時にその処分についての訴訟が係属している場合には、その再調査決定書又は裁決書の謄本をその訴訟が係属している裁判所に送付するものとする。
A person who has made a determination or decision on a request for reinvestigation or a request for review filed against a disposition under a law concerning national taxes is to send, if litigation concerning that disposition is pending at the time when the determination or decision is made, a transcript of the written determination on reinvestigation or of the written decision to the court before which that litigation is pending.