国税不服審判所長は、審査請求に係る事件の調査及び審理を行わせるため、担当審判官一名及び参加審判官二名以上を指定する。
The President of the National Tax Tribunal designates one presiding tribunal judge and two or more associate tribunal judges to investigate and examine a case concerning a request for review.
国税不服審判所長が前項の規定により指定する者は、次に掲げる者以外の者でなければならない。
The persons designated by the President of the National Tax Tribunal under the preceding paragraph must be persons other than the following:
審査請求に係る処分又は当該処分に係る再調査の請求についての決定に関与した者
a person who was involved in the disposition to which the request for review pertains or in the determination on a request for reinvestigation concerning that disposition;
審査請求人
the requester for review;
審査請求人の配偶者、四親等内の親族又は同居の親族
the spouse of the requester for review, a relative of the requester within the fourth degree of kinship, or a relative living with the requester;
審査請求人の代理人
an agent of the requester for review;
前二号に掲げる者であつた者
a person who was formerly a person listed in the preceding two items;
審査請求人の後見人、後見監督人、保佐人、保佐監督人、補助人又は補助監督人
a guardian, supervisor of a guardian, curator, supervisor of a curator, assistant or supervisor of an assistant of the requester for review;
第百九条第一項（参加人）に規定する利害関係人
an interested person prescribed in Article 109, paragraph (1) (Intervenors).