国税不服審判所は、国税に関する法律に基づく処分についての審査請求（第七十五条第一項第二号及び第二項（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除く。第三款（審査請求）において同じ。）に対する裁決を行う機関とする。
The National Tax Tribunal is the organ that makes decisions on requests for review concerning dispositions under the national tax laws (excluding a request for review under Article 75, paragraph (1), item (ii) and paragraph (2) (limited to the part concerning item (ii)) (Appeals against Dispositions Concerning National Tax); the same applies in Subsection 3 (Requests for Review)).
国税不服審判所の長は、国税不服審判所長とし、国税庁長官が財務大臣の承認を受けて、任命する。
The head of the National Tax Tribunal is the President of the National Tax Tribunal, who is appointed by the Commissioner of the National Tax Agency with the approval of the Minister of Finance.
国税不服審判所の事務の一部を取り扱わせるため、所要の地に支部を置く。
Branches are established in the required locations to handle part of the affairs of the National Tax Tribunal.
前項の各支部に勤務する国税審判官のうち一人を首席国税審判官とする。首席国税審判官は、当該支部の事務を総括する。
One of the National Tax Tribunal judges working at each branch referred to in the preceding paragraph is to be the chief National Tax Tribunal judge. The chief National Tax Tribunal judge oversees the affairs of that branch.
国税不服審判所の組織及び運営に関し必要な事項は政令で、支部の名称及び位置は財務省令で定める。
Necessary matters concerning the organization and operation of the National Tax Tribunal are specified by Cabinet Order, and the names and locations of the branches are specified by Ministry of Finance Order.