不服申立て（第七十五条第三項及び第四項（再調査の請求後にする審査請求）の規定による審査請求を除く。第三項において同じ。）は、処分があつたことを知つた日（処分に係る通知を受けた場合には、その受けた日）の翌日から起算して三月を経過したときは、することができない。ただし、正当な理由があるときは、この限りでない。
An appeal (excluding a request for review under Article 75, paragraphs (3) and (4) (Request for Review after a Request for Reinvestigation); the same applies in paragraph (3)) may not be filed once three months have elapsed counting from the day following the day on which the person became aware that the disposition had been made (or, if the person received a notice concerning the disposition, the day on which the person received it); provided, however, that this does not apply if there is a justifiable reason.
第七十五条第三項の規定による審査請求は、第八十四条第十項（決定の手続等）の規定による再調査決定書の謄本の送達があつた日の翌日から起算して一月を経過したときは、することができない。ただし、正当な理由があるときは、この限りでない。
A request for review under Article 75, paragraph (3) may not be filed once one month has elapsed counting from the day following the day on which a certified copy of the written determination on reinvestigation was served under Article 84, paragraph (10) (Procedures for Determinations, etc.); provided, however, that this does not apply if there is a justifiable reason.
不服申立ては、処分があつた日の翌日から起算して一年を経過したときは、することができない。ただし、正当な理由があるときは、この限りでない。
An appeal may not be filed once one year has elapsed counting from the day following the day on which the disposition was made; provided, however, that this does not apply if there is a justifiable reason.
The provisions of Article 22 (Time of Submission of Tax Returns, etc. Sent by Mail, etc.) apply mutatis mutandis to a written request for reinvestigation or a written request for review concerning an appeal.