税務署長、国税局長又は税関長に対して再調査の請求がされた場合において、当該税務署長、国税局長又は税関長がその再調査の請求を審査請求として取り扱うことを適当と認めてその旨を再調査の請求人に通知し、かつ、当該再調査の請求人がこれに同意したときは、その同意があつた日に、国税不服審判所長に対し、審査請求がされたものとみなす。
If a request for reinvestigation has been filed with a district director, a regional commissioner or a director-general of a customs house, and that district director, regional commissioner or director-general of the customs house finds it appropriate to treat the request for reinvestigation as a request for review and notifies the requester for reinvestigation to that effect, and the requester for reinvestigation consents to this, a request for review is deemed to have been filed with the President of the National Tax Tribunal on the day of that consent.
前項の通知に係る書面には、再調査の請求に係る処分の理由が当該処分に係る通知書その他の書面により処分の相手方に通知されている場合を除き、その処分の理由を付記しなければならない。
The document concerning the notice referred to in the preceding paragraph must state the reasons for the disposition to which the request for reinvestigation pertains, except where those reasons have been notified to the person to whom the disposition was addressed by a written notice or other document concerning the disposition.
第一項の規定に該当するときは、同項の再調査の請求がされている税務署長、国税局長又は税関長は、その再調査の請求書等を国税不服審判所長に送付し、かつ、その旨を再調査の請求人及び参加人に通知しなければならない。この場合においては、その送付された再調査の請求書は、審査請求書とみなす。
If paragraph (1) applies, the district director, regional commissioner or director-general of the customs house with which the request for reinvestigation referred to in that paragraph has been filed must send the written request for reinvestigation, etc. to the President of the National Tax Tribunal, and notify the requester for reinvestigation and the intervenors to that effect. In this case, the written request for reinvestigation so sent is deemed to be a written request for review.