国税不服審判所長は、審査請求書を受理したときは、その審査請求を第九十二条（審理手続を経ないでする却下裁決）の規定により却下する場合を除き、相当の期間を定めて、審査請求の目的となつた処分に係る行政機関の長（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）に規定する処分にあつては、当該国税局長。以下「原処分庁」という。）から、答弁書を提出させるものとする。この場合において、国税不服審判所長は、その受理した審査請求書を原処分庁に送付するものとする。
When the President of the National Tax Tribunal has accepted a written request for review, the President of the National Tax Tribunal is to set a reasonable period and have the head of the administrative organ concerned with the disposition that is the subject of the request for review (or, for a disposition prescribed in 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), the relevant regional commissioner; hereinafter referred to as the "agency that made the original disposition") submit a written answer, except where the request for review is dismissed without prejudice under Article 92 (Decision of Dismissal without Prejudice Made without Going through Review Proceedings). In this case, the President of the National Tax Tribunal is to send the accepted written request for review to the agency that made the original disposition.
The written answer referred to in the preceding paragraph must state the assertions of the agency that made the original disposition in response to the object of and reasons for the request for review.
国税不服審判所長は、原処分庁から答弁書が提出されたときは、これを審査請求人及び参加人に送付しなければならない。
When a written answer has been submitted by the agency that made the original disposition, the President of the National Tax Tribunal must send it to the requester for review and the intervenors.