第九十九条（国税庁長官の法令の解釈と異なる解釈等による裁決）
Article 99Decisions Based on an Interpretation Different from the Commissioner of the National Tax Agency's Interpretation of Laws and Regulations, etc.
国税不服審判所長は、国税庁長官が発した通達に示されている法令の解釈と異なる解釈により裁決をするとき、又は他の国税に係る処分を行う際における法令の解釈の重要な先例となると認められる裁決をするときは、あらかじめその意見を国税庁長官に通知しなければならない。
When making a decision based on an interpretation different from the interpretation of laws and regulations indicated in a circular issued by the Commissioner of the National Tax Agency, or making a decision that is found to be an important precedent for the interpretation of laws and regulations in making dispositions concerning other national taxes, the President of the National Tax Tribunal must notify the Commissioner of the National Tax Agency of the President's opinion in advance.
国税庁長官は、前項の通知があつた場合において、国税不服審判所長の意見が審査請求人の主張を認容するものであり、かつ、国税庁長官が当該意見を相当と認める場合を除き、国税不服審判所長と共同して当該意見について国税審議会に諮問しなければならない。
In the case where notice under the preceding paragraph has been given, the Commissioner of the National Tax Agency must consult the National Tax Council on the opinion jointly with the President of the National Tax Tribunal, except where the opinion of the President of the National Tax Tribunal upholds the assertions of the requester for review and the Commissioner of the National Tax Agency finds that opinion to be reasonable.
国税不服審判所長は、前項の規定により国税庁長官と共同して国税審議会に諮問した場合には、当該国税審議会の議決に基づいて裁決をしなければならない。
If the President of the National Tax Tribunal has consulted the National Tax Council jointly with the Commissioner of the National Tax Agency pursuant to the provisions of the preceding paragraph, the President of the National Tax Tribunal must make the decision based on the resolution of the National Tax Council.