審査請求は、審査請求に係る処分（当該処分に係る再調査の請求についての決定を含む。）をした行政機関の長を経由してすることもできる。この場合において、審査請求人は、当該行政機関の長に審査請求書を提出してするものとする。
A request for review may also be filed via the head of the administrative organ that made the disposition to which the request for review pertains (including a determination on a request for reinvestigation concerning that disposition). In this case, the requester for review is to file it by submitting the written request for review to that head of the administrative organ.
In the case referred to in the preceding paragraph, the head of the administrative organ referred to in that paragraph must immediately send the written request for review to the President of the National Tax Tribunal.
In calculating the period for filing a request for review in the case referred to in paragraph (1), the request for review is deemed to have been filed at the time the written request for review was submitted to the head of the administrative organ referred to in that paragraph.