再調査審理庁は、再調査の請求人又は参加人（第百九条第三項（参加人）に規定する参加人をいう。以下この款及び次款において同じ。）から申立てがあつた場合には、当該申立てをした者（以下この条において「申立人」という。）に口頭で再調査の請求に係る事件に関する意見を述べる機会を与えなければならない。ただし、当該申立人の所在その他の事情により当該意見を述べる機会を与えることが困難であると認められる場合には、この限りでない。
If the requester for reinvestigation or an intervenor (meaning an intervenor prescribed in Article 109, paragraph (3) (Intervenors); the same applies hereinafter in this Subsection and the following Subsection) so petitions, the reinvestigation authority must give the person who made the petition (hereinafter referred to as the "petitioner" in this Article) an opportunity to state an opinion orally on the case concerning the request for reinvestigation; provided, however, that this does not apply if it is found to be difficult to give that opportunity because of the whereabouts of the petitioner or other circumstances.
The statement of opinion under the main clause of the preceding paragraph (hereinafter referred to as an "oral statement of opinion" in this Article) is to be made by the reinvestigation authority designating the date and place and summoning the requester for reinvestigation and the intervenors.
At an oral statement of opinion, the petitioner may appear together with an assistant, with the permission of the reinvestigation authority.
If it finds it necessary, the reinvestigation authority may have an official of its administrative organ hear an oral statement of opinion.
At an oral statement of opinion, the reinvestigation authority or the official referred to in the preceding paragraph may restrict a statement made by the petitioner if it extends to matters unrelated to the case or is otherwise inappropriate.
再調査の請求人又は参加人は、証拠書類又は証拠物を提出することができる。この場合において、再調査審理庁が、証拠書類又は証拠物を提出すべき相当の期間を定めたときは、その期間内にこれを提出しなければならない。
The requester for reinvestigation or an intervenor may submit documentary evidence or physical evidence. In this case, if the reinvestigation authority has set a reasonable period within which the documentary evidence or physical evidence is to be submitted, it must be submitted within that period.
再調査の請求についての決定は、主文及び理由を記載し、再調査審理庁が記名押印した再調査決定書によりしなければならない。
A determination on a request for reinvestigation must be made by means of a written determination on reinvestigation that states the main text and the reasons and bears the name and seal of the reinvestigation authority.
再調査の請求についての決定で当該再調査の請求に係る処分の全部又は一部を維持する場合における前項に規定する理由においては、その維持される処分を正当とする理由が明らかにされていなければならない。
If a determination on a request for reinvestigation upholds all or part of the disposition to which the request for reinvestigation pertains, the reasons referred to in the preceding paragraph must make clear the reasons for which the upheld disposition is justified.
再調査審理庁は、第七項の再調査決定書（再調査の請求に係る処分の全部を取り消す決定に係るものを除く。）に、再調査の請求に係る処分につき国税不服審判所長に対して審査請求をすることができる旨（却下の決定である場合にあつては、当該却下の決定が違法な場合に限り審査請求をすることができる旨）及び審査請求期間を記載して、これらを教示しなければならない。
The reinvestigation authority must state in the written determination on reinvestigation referred to in paragraph (7) (excluding one for a determination revoking the whole of the disposition to which the request for reinvestigation pertains) that a request for review may be filed with the President of the National Tax Tribunal concerning the disposition to which the request for reinvestigation pertains (or, for a determination of dismissal without prejudice, that a request for review may be filed only if that determination of dismissal without prejudice is unlawful), as well as the period for requesting reconsideration, and thereby inform the recipient of these.
再調査の請求についての決定は、再調査の請求人（当該再調査の請求が処分の相手方以外の者のしたものである場合における前条第三項の規定による決定にあつては、再調査の請求人及び処分の相手方）に再調査決定書の謄本が送達された時に、その効力を生ずる。
A determination on a request for reinvestigation takes effect when a certified copy of the written determination on reinvestigation is served on the requester for reinvestigation (or, for a determination under paragraph (3) of the preceding Article in the case where the request for reinvestigation was filed by a person other than the person to whom the disposition was addressed, on the requester for reinvestigation and the person to whom the disposition was addressed).
The reinvestigation authority must send a certified copy of the written determination on reinvestigation to the intervenors.
When it has made a determination on a request for reinvestigation, the reinvestigation authority must promptly return the documentary evidence or physical evidence submitted under paragraph (6) to the persons who submitted it.