第七十五条第二項（第一号に係る部分に限る。）（国税局の職員の調査に係る処分についての再調査の請求）の規定による再調査の請求は、当該再調査の請求に係る処分をした税務署長を経由してすることもできる。この場合において、再調査の請求人は、当該税務署長に再調査の請求書を提出してするものとする。
A request for reinvestigation under Article 75, paragraph (2) (limited to the part concerning item (i)) (Request for Reinvestigation of a Disposition Based on an Investigation by Officials of a Regional Taxation Bureau) may also be filed via the district director who made the disposition to which the request for reinvestigation pertains. In this case, the requester for reinvestigation is to file it by submitting the written request for reinvestigation to that district director.
In the case referred to in the preceding paragraph, the district director referred to in that paragraph must immediately send the written request for reinvestigation to the regional commissioner having jurisdiction over the district under that district director's jurisdiction.
In calculating the period for requesting reinvestigation in the case referred to in paragraph (1), the request for reinvestigation is deemed to have been filed at the time the written request for reinvestigation was submitted to the district director referred to in that paragraph.