行政手続法（平成五年法律第八十八号）第三条第一項（適用除外）に定めるもののほか、国税に関する法律に基づき行われる処分その他公権力の行使に当たる行為（酒税法第二章（酒類の製造免許及び酒類の販売業免許等）の規定に基づくものを除く。）については、行政手続法第二章（申請に対する処分）（第八条（理由の提示）を除く。）及び第三章（不利益処分）（第十四条（不利益処分の理由の提示）を除く。）の規定は、適用しない。
Beyond what is provided for in Article 3, paragraph (1) (Exclusion from Application) of the Administrative Procedure Act (Act No. 88 of 1993), the provisions of Chapter II (Dispositions on Applications) (excluding Article 8 (Presentation of Reasons)) and Chapter III (Adverse Dispositions) (excluding Article 14 (Presentation of Reasons for Adverse Dispositions)) of the Administrative Procedure Act do not apply to dispositions and other acts constituting an exercise of public authority that are carried out under the national tax laws (excluding those based on the provisions of Chapter II (Liquor Manufacturing Licenses and Liquor Sales Business Licenses, etc.) of the Liquor Tax Act).
行政手続法第三条第一項、第四条第一項及び第三十五条第四項（適用除外）に定めるもののほか、国税に関する法律に基づく納税義務の適正な実現を図るために行われる行政指導（同法第二条第六号（定義）に規定する行政指導をいい、酒税法第二章及び酒税の保全及び酒類業組合等に関する法律（昭和二十八年法律第七号）に定める事項に関するものを除く。）については、行政手続法第三十五条第三項（行政指導に係る書面の交付）及び第三十六条（複数の者を対象とする行政指導）の規定は、適用しない。
Beyond what is provided for in Article 3, paragraph (1), Article 4, paragraph (1) and Article 35, paragraph (4) (Exclusion from Application) of the Administrative Procedure Act, the provisions of Article 35, paragraph (3) (Delivery of Documents Concerning Administrative Guidance) and Article 36 (Administrative Guidance Directed at Multiple Persons) of the Administrative Procedure Act do not apply to administrative guidance given to achieve the proper fulfillment of tax liability under the national tax laws (meaning administrative guidance prescribed in Article 2, item (vi) (Definitions) of that Act, and excluding administrative guidance concerning matters prescribed in Chapter II of the Liquor Tax Act and in the Act on Securing of Liquor Tax and on Liquor Business Associations (Act No. 7 of 1953)).
国税に関する法律に基づき国の機関以外の者が提出先とされている届出（行政手続法第二条第七号に規定する届出をいう。）については、同法第三十七条（届出）の規定は、適用しない。
The provisions of Article 37 (Notification) of the Administrative Procedure Act do not apply to a notification (meaning a notification prescribed in Article 2, item (vii) of that Act) for which the national tax laws designate a person other than a national government organ as the recipient.