1 条
国税庁長官、国税不服審判所長、国税局長、税務署長又は税関長は、不服申立てがその事務所に到達してから当該不服申立てについての決定又は裁決をするまでに通常要すべき標準的な期間を定めるよう努めるとともに、これを定めたときは、その事務所における備付けその他の適当な方法により公にしておかなければならない。
The Commissioner of the National Tax Agency, the President of the National Tax Tribunal, a regional commissioner, a district director or a director-general of a customs house must endeavor to establish a standard period normally required from the time an appeal arrives at their office until a determination or decision is made on the appeal, and, when they have established such a period, must make it public by keeping it available at that office or by other appropriate means.