第九十二条（審理手続を経ないでする却下裁決）
Article 92Decision of Dismissal without Prejudice Made without Going through Review Proceedings
前条第一項の場合において、審査請求人が同項の期間内に不備を補正しないときは、国税不服審判所長は、次条から第九十七条の四まで（担当審判官等の審理手続）に定める審理手続を経ないで、第九十八条第一項（裁決）の規定に基づき、裁決で、当該審査請求を却下することができる。
In the case referred to in paragraph (1) of the preceding Article, if the requester for review does not correct the deficiency within the period referred to in that paragraph, the President of the National Tax Tribunal may, without going through the review proceedings prescribed in the following Article through Article 97-4 (Review Proceedings by the Presiding Tribunal Judge, etc.), dismiss the request for review without prejudice by a decision under Article 98, paragraph (1) (Decisions).
審査請求が不適法であつて補正することができないことが明らかなときも、前項と同様とする。
The same as in the preceding paragraph applies if it is clear that a request for review is unlawful and cannot be corrected.