担当審判官は、審理を行うため必要があるときは、審理関係人の申立てにより、又は職権で、次に掲げる行為をすることができる。
When it is necessary for conducting the examination, the presiding tribunal judge may, upon petition by a party to the proceedings or ex officio, take the following actions:
questioning the requester for review or the agency that made the original disposition (referred to as the "requester for review, etc." in paragraph (4)), or a related person or other witness;
前号に規定する者の帳簿書類その他の物件につき、その所有者、所持者若しくは保管者に対し、相当の期間を定めて、当該物件の提出を求め、又はこれらの者が提出した物件を留め置くこと。
requiring the owner, possessor or custodian of the books and documents or other articles of a person prescribed in the preceding item to submit those articles within a reasonable period set for that purpose, or retaining articles submitted by those persons;
第一号に規定する者の帳簿書類その他の物件を検査すること。
inspecting the books and documents or other articles of a person prescribed in item (i);
鑑定人に鑑定させること。
having an expert witness give an expert opinion.
A National Tax Tribunal judge, an assistant National Tax Tribunal judge or any other official of the National Tax Tribunal may, upon commission by or under the orders of the presiding tribunal judge, take the actions listed in item (i) or (iii) of the preceding paragraph.
When taking the actions listed in paragraph (1), items (i) and (iii), a National Tax Tribunal judge, an assistant National Tax Tribunal judge or any other official of the National Tax Tribunal must carry a certificate of identification and present it upon request by a person concerned.
国税不服審判所長は、審査請求人等（審査請求人と特殊な関係がある者で政令で定めるものを含む。）が、正当な理由がなく、第一項第一号から第三号まで又は第二項の規定による質問、提出要求又は検査に応じないため審査請求人等の主張の全部又は一部についてその基礎を明らかにすることが著しく困難になつた場合には、その部分に係る審査請求人等の主張を採用しないことができる。
If, because a requester for review, etc. (including a person having a special relationship with the requester for review that is specified by Cabinet Order) fails, without a justifiable reason, to respond to questioning, a request for submission or an inspection under paragraph (1), items (i) through (iii) or paragraph (2), it has become extremely difficult to clarify the basis for all or part of the assertions of the requester for review, etc., the President of the National Tax Tribunal may decline to adopt the assertions of the requester for review, etc. relating to that part.
The authority of the relevant officials prescribed in paragraph (1) or (2) must not be construed as being granted for the purpose of criminal investigation.