Article 427Dismissal of Members of the Fixed Asset Valuation Review Board
第四百二十七条（固定資産評価審査委員会の委員の罷免）
Where the mayor of a municipality finds that a member of the fixed asset valuation review board is unable to perform duties due to mental or physical disability, or finds that a member has committed misconduct unbecoming of a member, such as a breach of duty in the course of duties, the mayor may, with the consent of the municipal assembly, dismiss the member during the member's term of office.
市町村長は、固定資産評価審査委員会の委員が心身の故障のため職務の執行ができないと認める場合又は委員に職務上の義務違反その他委員たるに適しない非行があると認める場合においては、当該市町村の議会の同意を得てその任期中にこれを罷免することができる。
第四百二十八条（合議体）
The fixed asset valuation review board handles cases of applications for review through a panel composed of three persons designated by the board from among its members.
固定資産評価審査委員会は、委員のうちから固定資産評価審査委員会が指定する者三人をもつて構成する合議体で、審査の申出の事件を取り扱う。
From among the persons composing the panel under the preceding paragraph, one person designated by the fixed asset valuation review board is the chief reviewer.
前項の合議体を構成する者のうちから固定資産評価審査委員会が指定する者一人を審査長とする。
The panel under paragraph (1) cannot hold a meeting or adopt a resolution without the attendance of a majority of the members composing that panel.
第一項の合議体は、当該合議体を構成する委員の過半数の出席がなければ、会議を開き、及び議決をすることができない。
Proceedings of the panel under paragraph (1) are decided by a majority of the members composing that panel.
第一項の合議体の議事は、当該合議体を構成する委員の過半数をもつて決する。
No English for this paragraph yet.
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Article 432Application for Review Concerning the Price Registered in the Fixed Assets Tax Ledger
第四百三十二条（固定資産課税台帳に登録された価格に関する審査の申出）
A taxpayer of fixed assets tax who has an objection to the price registered in the fixed assets tax ledger for a fixed asset relating to the fixed assets tax for the relevant fiscal year that the taxpayer is to pay (excluding a price determined or revised by the prefectural governor or the Minister for Internal Affairs and Communications under Article 389, paragraph (1), Article 417, paragraph (2) or Article 743, paragraph (1) or (2) and notified to the mayor of the municipality) may make an application for review to the fixed asset valuation review board in writing, during the period from the date of the public notice under Article 411, paragraph (2) until the date on which three months have elapsed after the date of receiving delivery of the tax notice, or during the period from the date of the public notice under Article 419, paragraph (3) until the date on which three months have elapsed after that date (for a person who has received delivery of a tax notice based on the reassessment under Article 420, the date on which three months have elapsed after the date of receiving delivery of that tax notice), or within three months from the date of receiving the notice under Article 417, paragraph (1); provided, however, that no application for review may be made regarding the price of land or a house, among those fixed assets, that is deemed under Article 411, paragraph (3) to have been registered in the land tax ledgers, etc. or the house tax ledger, etc., except where it is asserted that, because of the circumstances listed in Article 349, paragraph (2), item (i), the land or house should be subject to the proviso to the same paragraph, the proviso to paragraph (3) of that Article or the proviso to paragraph (5) of that Article.
固定資産税の納税者は、その納付すべき当該年度の固定資産税に係る固定資産について固定資産課税台帳に登録された価格（第三百八十九条第一項、第四百十七条第二項又は第七百四十三条第一項若しくは第二項の規定によつて道府県知事又は総務大臣が決定し、又は修正し市町村長に通知したものを除く。）について不服がある場合においては、第四百十一条第二項の規定による公示の日から納税通知書の交付を受けた日後三月を経過する日まで若しくは第四百十九条第三項の規定による公示の日から同日後三月を経過する日（第四百二十条の更正に基づく納税通知書の交付を受けた者にあつては、当該納税通知書の交付を受けた日後三月を経過する日）までの間において、又は第四百十七条第一項の通知を受けた日から三月以内に、文書をもつて、固定資産評価審査委員会に審査の申出をすることができる。ただし、当該固定資産のうち第四百十一条第三項の規定によつて土地課税台帳等又は家屋課税台帳等に登録されたものとみなされる土地又は家屋の価格については、当該土地又は家屋について第三百四十九条第二項第一号に掲げる事情があるため同条同項ただし書、第三項ただし書又は第五項ただし書の規定の適用を受けるべきものであることを申し立てる場合を除いては、審査の申出をすることができない。
The provisions of Article 10 through Article 12, Article 15, Article 18, paragraph (1) proviso and paragraph (3), Article 19, paragraph (2) (excluding items (iii) and (v)) and paragraph (4), and Article 23 of the Administrative Complaint Review Act apply mutatis mutandis to the procedures for an application for review under the preceding paragraph. In this case, the phrase "a person who has been nominated pursuant to the provisions of Article 9, paragraph (1) (referred to as "review officer" below)" in Article 11, paragraph (2) of that Act is deemed to be replaced with "the fixed asset valuation review board that has received an application for review under Article 432, paragraph (1) of the Local Tax Act (referred to as "reviewing agency" below)", and the phrase "the following matters" in Article 19, paragraph (2) of that Act is deemed to be replaced with "the following matters and other matters specified by Prefectural or Municipal Ordinance".
In a request for review concerning the assessment of fixed assets tax, an objection concerning matters for which an application for review may be made under paragraph (1) cannot be made a ground of objection to the assessment of that fixed assets tax.
固定資産税の賦課についての審査請求においては、第一項の規定により審査を申し出ることができる事項についての不服を当該固定資産税の賦課についての不服の理由とすることができない。
Article 433Procedures for Decisions on Review by the Fixed Asset Valuation Review Board
第四百三十三条（固定資産評価審査委員会の審査の決定の手続）
Where the fixed asset valuation review board has received an application for review under paragraph (1) of the preceding Article, it must immediately conduct the investigation and other fact examination that it finds necessary, and make a decision on the review within 30 days from the date of receiving the application.
固定資産評価審査委員会は、前条第一項の審査の申出を受けた場合においては、直ちにその必要と認める調査その他事実審査を行い、その申出を受けた日から三十日以内に審査の決定をしなければならない。
Hearing of objections is conducted in writing; provided, however, that where the person who has applied for review so requests, the fixed asset valuation review board must give that person an opportunity to state opinions orally.
不服の審理は、書面による。ただし、審査を申し出た者の求めがあつた場合には、固定資産評価審査委員会は、当該審査を申し出た者に口頭で意見を述べる機会を与えなければならない。
Where necessary for the review, the fixed asset valuation review board may, on its own authority or at the request of a person concerned, request the person who has applied for review and persons in possession of materials necessary for the valuation of that person's fixed assets to submit materials necessary for the review, setting a reasonable period.
固定資産評価審査委員会は、審査のために必要がある場合においては、職権に基づいて、又は関係人の請求によつて審査を申し出た者及びその者の固定資産の評価に必要な資料を所持する者に対し、相当の期間を定めて、審査に関し必要な資料の提出を求めることができる。
Where necessary for the review, the fixed asset valuation review board may request a fixed asset valuer to give explanations on matters concerning the valuation report.
固定資産評価審査委員会は、審査のために必要がある場合においては、固定資産評価員に対し、評価調書に関する事項についての説明を求めることができる。
The person who has applied for review may, by document, inquire of the mayor of the municipality, requiring a written answer within a reasonable period to be set, about matters necessary to clarify that the assertion relating to the application is well-founded; provided, however, that this does not apply where the inquiry falls under any of the following items:
審査を申し出た者は、市町村長に対し、当該申出に係る主張に理由があることを明らかにするために必要な事項について、相当の期間を定めて、書面で回答するよう、書面で照会をすることができる。ただし、その照会が次の各号のいずれかに該当するときは、この限りでない。
an inquiry that is non-concrete or non-specific;
具体的又は個別的でない照会
an inquiry that constitutes a repetition of any previous inquiry;
既にした照会と重複する照会
an inquiry asking for an opinion;
意見を求める照会
an inquiry that requires unreasonable expense or time to answer;
回答するために不相当な費用又は時間を要する照会
an inquiry about matters concerning a fixed asset of which a person other than the person who has applied for the review is the owner.
当該審査を申し出た者以外の者が所有者である固定資産に関する事項についての照会
Where necessary for the review, the fixed asset valuation review board may, notwithstanding paragraph (2), request the attendance of the person who has applied for review and the mayor of the municipality, and conduct an oral hearing open to the public.
固定資産評価審査委員会は、審査のために必要がある場合においては、第二項の規定にかかわらず、審査を申し出た者及び市町村長の出席を求めて、公開による口頭審理を行うことができる。
When conducting the oral hearing under the preceding paragraph, the fixed asset valuation review board may request the attendance and testimony of fixed asset valuers and other persons concerned.
前項の口頭審理を行う場合には、固定資産評価審査委員会は、固定資産評価員その他の関係者の出席及び証言を求めることができる。
The chief reviewer is to direct the oral hearing under paragraph (6).
第六項の口頭審理の指揮は、審査長が行う。
The fixed asset valuation review board must prepare records of the proceedings and decisions of the review as provided for by the Municipal Ordinance of the municipality.
固定資産評価審査委員会は、当該市町村の条例の定めるところによつて、審査の議事及び決定に関する記録を作成しなければならない。
The fixed asset valuation review board must preserve the records under the preceding paragraph and make them available for inspection by persons concerned as it provides.
固定資産評価審査委員会は、前項の記録を保存し、その定めるところによつて、これを関係者の閲覧に供しなければならない。
The provisions of Articles 24 and 27, Article 29, paragraph (1) main text, Article 29, paragraphs (2) and (5), Article 30, paragraphs (1) and (3), Article 32, Articles 34 through 37, Article 38 (excluding paragraph (6)), Article 39, Article 41, paragraphs (1) and (2) and paragraph (3) of that Article (limited to the part relating to notice that the procedures for proceedings have been concluded), Article 44, Article 45, paragraphs (1) and (2), Article 50, paragraph (1) (excluding the part relating to the review officer's written opinion and the written responses of the Administrative Complaint Review Board, etc. and deliberative councils, etc.), Article 51, paragraphs (1) through (3), and Article 53 of the Administrative Complaint Review Act apply mutatis mutandis to the decision on review under paragraph (1). In this case, the term "review officer" in these provisions (excluding Article 44 of that Act) is deemed to be replaced with "reviewing agency"; in Article 24, paragraph (1) of that Act, the phrase "the reviewing agency" is deemed to be replaced with "the fixed asset valuation review board that has received an application for review under Article 432, paragraph (1) of the Local Tax Act (referred to as "reviewing agency" below)" and the phrase "the procedures for proceedings prescribed in the following Section" is deemed to be replaced with "the procedures for decision on review prescribed in Article 433 of the Local Tax Act"; in Article 29, paragraph (1) main text of that Act, the phrase "When having been nominated by the reviewing agency, a review officer must immediately" is deemed to be replaced with "When an application for review has been made, a review officer must, except where that application for review is dismissed under Article 24, promptly"; in Article 37, paragraphs (1) and (3) of that Act, the phrase "the procedures for proceedings specified in Article 31 through the preceding Article" is deemed to be replaced with "the procedures for decision on review prescribed in Article 433 of the Local Tax Act"; in Article 38, paragraph (1) of that Act, the phrase "the documents stated in the items of Article 29, paragraph (4), or the documents or other objects submitted pursuant to the provisions of Article 32, paragraph (1) or (2), or Article 33" is deemed to be replaced with "the documents or other objects submitted pursuant to the provisions of Article 32, paragraph (1) or (2), or the materials that were required to be submitted pursuant to the provisions of Article 433, paragraph (3) of the Local Tax Act" and the phrase "those documents or copies of those documents" is deemed to be replaced with "those documents or copies of those materials"; in paragraphs (4) and (5) of that Article, the phrase "Cabinet Order" is deemed to be replaced with "Prefectural or Municipal Ordinance"; in Article 41, paragraph (2), item (i), (e) of that Act, the phrase "the provisions of the first sentence of Article 33:documents or other objects" is deemed to be replaced with "the provisions of Article 433, paragraph (3) of the Local Tax Act:materials"; in item (ii) of that paragraph, the phrase "an oral opinion statement" is deemed to be replaced with "the opportunity to state opinions orally prescribed in the proviso to Article 433, paragraph (2) of the Local Tax Act"; in Article 44 of that Act, the phrase "When the reviewing agency has received a response to the consultation from the Administrative Complaint Review Board, etc. (if the consultation under the provisions of paragraph (1) of the preceding Article is not necessary (excluding the cases falling under item (ii) or (iii) of that paragraph), when the review officer's written opinion has been submitted, and if the case falls under item (ii) or (iii) of that paragraph, when the case has gone through the deliberations prescribed in item (ii) or (iii) of that paragraph)" is deemed to be replaced with "When the reviewing agency has concluded the procedures for proceedings"; and in Article 53 of that Act, the phrase "the documents or other objects submitted in response to a request for submission under the provisions of Article 33" is deemed to be replaced with "the materials that were required to be submitted pursuant to the provisions of Article 433, paragraph (3) of the Local Tax Act".
行政不服審査法第二十四条、第二十七条、第二十九条第一項本文、第二項及び第五項、第三十条第一項及び第三項、第三十二条、第三十四条から第三十七条まで、第三十八条（第六項を除く。）、第三十九条、第四十一条第一項及び第二項、同条第三項（審理手続を終結した旨の通知に関する部分に限る。）、第四十四条、第四十五条第一項及び第二項、第五十条第一項（審理員意見書並びに行政不服審査会等及び審議会等の答申書に関する部分を除く。）、第五十一条第一項から第三項まで並びに第五十三条の規定は、第一項の審査の決定について準用する。この場合において、これらの規定（同法第四十四条の規定を除く。）中「審理員」とあるのは「審査庁」と、同法第二十四条第一項中「審査庁」とあるのは「地方税法第四百三十二条第一項の審査の申出を受けた固定資産評価審査委員会（以下「審査庁」という。）」と、「次節に規定する審理手続」とあるのは「同法第四百三十三条に規定する審査の決定の手続」と、同法第二十九条第一項本文中「審査庁から指名されたときは、直ちに」とあるのは「審査の申出がされたときは、第二十四条の規定により当該審査の申出を却下する場合を除き、速やかに」と、同法第三十七条第一項及び第三項中「第三十一条から前条までに定める審理手続」とあるのは「地方税法第四百三十三条に規定する審査の決定の手続」と、同法第三十八条第一項中「第二十九条第四項各号に掲げる書面又は第三十二条第一項若しくは第二項若しくは第三十三条の規定により提出された書類その他の物件」とあるのは「第三十二条第一項若しくは第二項の規定により提出された書類その他の物件又は地方税法第四百三十三条第三項の規定によって提出させた資料」と、「当該書面若しくは当該書類の写し」とあるのは「当該書類若しくは当該資料の写し」と、同条第四項及び第五項中「政令」とあるのは「条例」と、同法第四十一条第二項第一号ホ中「第三十三条前段 書類その他の物件」とあるのは「地方税法第四百三十三条第三項 資料」と、同項第二号中「口頭意見陳述」とあるのは「地方税法第四百三十三条第二項ただし書に規定する口頭で意見を述べる機会」と、同法第四十四条中「行政不服審査会等から諮問に対する答申を受けたとき（前条第一項の規定による諮問を要しない場合（同項第二号又は第三号に該当する場合を除く。）にあっては審理員意見書が提出されたとき、同項第二号又は第三号に該当する場合にあっては同項第二号又は第三号に規定する議を経たとき）」とあるのは「審理手続を終結したとき」と、同法第五十三条中「第三十三条の規定による提出要求に応じて提出された書類その他の物件」とあるのは「地方税法第四百三十三条第三項の規定によって提出させた資料」と読み替えるものとする。
When the fixed asset valuation review board has made a decision under paragraph (1), it must notify in writing the person who filed the application for review and the mayor of the municipality, within 10 days from the date of the decision. In this case, if no decision has been made by the time limit referred to in that paragraph, it may deem that a decision to dismiss the application for review has been made.
第四百三十四条（争訟の方式）
A taxpayer of fixed assets tax who is dissatisfied with a decision of the fixed asset valuation review board may file an action for its rescission.
固定資産税の納税者は、固定資産評価審査委員会の決定に不服があるときは、その取消しの訴えを提起することができる。
A taxpayer of fixed assets tax who is dissatisfied with a matter on which an application for review may be filed with the fixed asset valuation review board pursuant to Article 432, paragraph (1) may contest it only by following that paragraph and the preceding paragraph.
第四百三十二条第一項の規定により固定資産評価審査委員会に審査を申し出ることができる事項について不服がある固定資産税の納税者は、同項及び前項の規定によることによつてのみ争うことができる。
Article 434-2Handling of Actions for Revocation
第四百三十四条の二（抗告訴訟の取扱い）
The fixed asset valuation review board represents the municipality in a lawsuit with the municipality as defendant under Article 11, paragraph (1) of the Administrative Case Litigation Act (including as applied mutatis mutandis pursuant to Article 38, paragraph (1) of that Act) concerning a disposition of the fixed asset valuation review board prescribed in Article 3, paragraph (2) of that Act or a ruling prescribed in paragraph (3) of that Article.
固定資産評価審査委員会は、固定資産評価審査委員会の行政事件訴訟法第三条第二項に規定する処分又は同条第三項に規定する裁決に係る同法第十一条第一項（同法第三十八条第一項において準用する場合を含む。）の規定による市町村を被告とする訴訟について、当該市町村を代表する。
第四百三十五条（固定資産評価審査委員会の審査の決定に基づく価格等の修正）
If, upon receiving the notice under Article 433, paragraph (12), the mayor of the municipality finds it necessary to revise the price, etc. registered in the fixed assets tax ledger, the mayor must revise and register the price, etc. within 10 days from the date of receiving the notice, and notify the taxpayer concerned to that effect.
市町村長は、第四百三十三条第十二項の規定による通知を受けた場合において固定資産課税台帳に登録された価格等を修正する必要があるときは、その通知を受けた日から十日以内にその価格等を修正して登録し、その旨を当該納税者に通知しなければならない。
When the mayor of the municipality has revised the price, etc. under the preceding paragraph, the mayor must reassess the assessed amount already determined on the basis of the revised price, etc., even after the assessment of fixed assets tax.
市町村長は、前項の規定によつて価格等を修正した場合においては、固定資産税の賦課後であつても、その修正した価格等に基いて、既に決定した賦課額を更正しなければならない。
第四百三十六条（固定資産評価審査委員会に関する条例又は規程事項）
In addition to what is prescribed in this Act, the procedures for review by the fixed asset valuation review board, the preservation of records, and other matters necessary for review are to be prescribed by the Municipal Ordinance of the municipality concerned.
この法律に規定するもののほか、固定資産評価審査委員会の審査の手続、記録の保存その他審査に関し必要な事項は、当該市町村の条例で定める。
Matters to be prescribed by the Municipal Ordinance under the preceding paragraph may be prescribed by the rules of the fixed asset valuation review board, as provided for by that Municipal Ordinance.
前項の条例で定めるべき事項は、当該条例の定めるところによつて、固定資産評価審査委員会の規程で定めることができる。
No English for this paragraph yet.
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tax noticemachine translation
「納税通知書」
A document a local government draws up for local tax a taxpayer must pay, stating the Acts and the local government's ordinance (条例) provisions the tax is levied under, the taxpayer's address and name, the tax base, rate and amount, the payment periods and the amount due in each, where to pay, the steps that will be taken if the tax is not paid by the due date, and how to seek relief against the assessment.
Defined inArticle 1, paragraph (1), item (vi)· applies throughout the law
land tax ledgers, etc.machine translation
「土地課税台帳等」
The land tax ledger (土地課税台帳) or the supplementary land tax ledger (土地補充課税台帳), in which the value of land for fixed assets tax (固定資産税) is entered.
Short name set inArticle 349, paragraph (1)
house tax ledger, etc.machine translation
「家屋課税台帳等」
The house tax ledger (家屋課税台帳) or the supplementary house tax ledger (家屋補充課税台帳), in which houses and their values for fixed assets tax (固定資産税) are registered.
Short name set inArticle 349, paragraph (1)
pricemachine translation
「価格」
For land or a building (家屋), its price on the assessment date (賦課期日) of the base year (基準年度) registered in the land or building tax ledgers (土地課税台帳等, 家屋課税台帳等), or the price set by comparison with it under the provisos and paragraphs of Article 349 that Article 349-3, paragraph 9 lists; for depreciable assets (償却資産), its price on the assessment date registered in the depreciable assets tax ledger (償却資産課税台帳).
Defined inArticle 349-3, paragraph (9)
landmachine translation
「土地」
Rice paddies, upland fields, building land, salt fields, mineral spring sites (鉱泉地), ponds and marshes, forests, pastures, wilderness (原野) and any other land, for the special land holding tax (特別土地保有税).
Defined inArticle 585, paragraph (2)
ownermachine translation
「所有者」
In Article 702, paragraph 1 on city planning tax (都市計画税), the person who is treated as, or deemed to be, the owner of the land or house for fixed assets tax (固定資産税) under Article 343 (other than its paragraphs 3, 9 and 10).
Defined inArticle 702, paragraph (2)
Administrative Complaint Review Board
行政不服審査会
A board set up in the Ministry of Internal Affairs and Communications (総務省) to deal with the matters the Administrative Complaint Review Act puts in its charge (Administrative Complaint Review Act, Article 67). Where the agency deciding a request for review (審査請求) is the competent minister (主任の大臣), the Grand Steward of the Imperial Household Agency (宮内庁長官) or the head of certain agencies, it must as a rule consult the board once the review officer (審理員) has handed in an opinion — but not, among other cases, where a council already deliberated on the disposition (処分), where the person requesting the review has said they do not want the board consulted and no intervenor (参加人) objects, where the request is unlawful and is dismissed, or where a disposition other than one refusing an application is to be revoked in full, or an application is to be granted in full, and no one has opposed that; where the agency is the head of a local government (地方公共団体), it consults a body the local government sets up instead (Articles 43, paragraph (1), and 81). Another Act can send the consultation to a body of its own instead, or do without it: a request for review of a decision on disclosure under the Act on Access to Information Held by Administrative Organs is put to the Information Disclosure and Personal Information Protection Review Board (情報公開・個人情報保護審査会) (Act on Access to Information Held by Administrative Organs, Articles 18, paragraph (2), and 19, paragraph (1); Administrative Complaint Review Act, Article 1, paragraph (2)). The board has nine members, part-time, though up to three may be full-time (Article 68), appointed by the Minister of Internal Affairs and Communications (総務大臣), with the consent of both Houses of the Diet (国会), from people who can judge fairly and have outstanding insight into law or administration, for three years (Article 69, paragraphs (1) and (4)). It examines each case in a panel of three members it names, or of all its members where it so decides (Article 72). When it has answered a consultation, it sends a copy of its written report (答申書) to the person who requested the review and to any intervenor, and makes the report public (Article 79). The agency that consulted it must then make its determination (裁決) without delay, and where the determination's conclusion differs from the report, it must give the reasons for that (Articles 44 and 50, paragraph (1), item (iv)).
Written by AI using Administrative Complaint Review Act, Arts. 43, 44, 50, 67, 68, 69, 72, 79, 81 and Act on Access to Information Held by Administrative Organs, Arts. 18, 19 as a reference.
Prefectural or Municipal Ordinance
条例
A rule a local government makes for itself: a prefecture (都道府県), a city, town or village (市町村), or one of Tokyo's special wards (特別区) (Local Autonomy Act, Articles 1-3, 281 and 283). Its assembly (議会), whose members the residents elect, passes it (Articles 89 and 96, paragraph (1), item (i)), and its head — the governor or the mayor (Article 139) — promulgates it, that is, makes it public so that it can take effect (Article 16). The Constitution lets local governments make them within the limits of Acts (Constitution, Article 94), and one may not go against the national laws and regulations (法令), such as Acts, Cabinet Orders (政令) and Ministerial Orders (省令) (Local Autonomy Act, Article 14, paragraph (1)). Unless national laws and regulations provide otherwise, a local government can impose a duty or restrict a right only by one of these (Article 14, paragraph (2)), and it may write into one penalties for breaking it, within limits the Local Autonomy Act sets (Article 14, paragraph (3)). It is made for that local government's own affairs (Article 2, paragraph (2) and Article 14, paragraph (1)), so the same matter can be handled differently from one place to the next. It is a local rule, not a national one: an "ordinance" in the name of a national rule, such as an Ordinance for Enforcement of an Act, is usually a Ministerial Order (省令) or another national instrument.
Written by AI using Constitution, Art. 94 and Local Autonomy Act, Arts. 1-3, 2, 14, 16, 89, 96, 139, 281, 283 as a reference.
request for review
審査請求
A request to an administrative agency (行政庁) to review a disposition (処分) the person objects to, or, where the person applied for a disposition under a law or regulation and a reasonable time has passed with none made, the agency's failure to act (不作為) (Administrative Complaint Review Act, Articles 2 and 3). Unless an Act, or for a disposition based on a local ordinance (条例) that ordinance, provides otherwise, it is made to the agency that made the disposition or failed to act where that agency has no superior agency or is itself the competent minister (主任の大臣) or the head of certain agencies; where such a minister or head is the agency above it, to that minister or head; and otherwise to its highest superior agency (Article 4). Another Act can set rules of its own for it, naming another body to make it to or another route (Article 1, paragraph (2); Article 4): the Employees' Pension Insurance Act, for instance, has a request about a disposition (処分) of the Minister of Health, Labour and Welfare (厚生労働大臣) on a person's status as insured, standard remuneration or insurance benefits, other than a decision on a request to correct the pension insurance register, made to a social insurance examiner (社会保険審査官), and disapplies most of the Administrative Complaint Review Act's rules for it (Employees' Pension Insurance Act, Articles 90, paragraph (1), and 91-2). Under the Administrative Complaint Review Act, a request about a disposition must be made within three months of the day after the person learned of it — or one month after learning of the decision, where a request for re-investigation (再調査の請求) was made first — and within a year of the disposition or that decision, unless there is a justifiable reason (Administrative Complaint Review Act, Article 18, paragraphs (1) and (2)). Making one does not by itself stop the disposition taking effect or being carried out, or the proceedings going on (Article 25, paragraph (1)), but the agency reviewing it can suspend them in whole or in part on the application of the person who made the request — and, where it made the disposition or is the agency above the one that did, of its own motion — and, once the person who made the request has applied, must where that is urgently needed to avoid serious harm, unless that would seriously affect the public welfare or the request appears to have no grounds (Article 25, paragraphs (2) to (4)). The agency reviewing it (審査庁) decides it by a determination (裁決): it dismisses a request that is unlawful, for instance one made too late, rejects one that is groundless, and, where one is well founded, revokes the disposition in whole or in part or changes it — though never to the disadvantage of the person who made the request, and an agency that neither made the disposition nor is above the agency that did cannot change it (Articles 45, paragraphs (1) and (2), 46, paragraph (1), and 48). Where the request is about a de facto act (事実上の行為), the determination instead declares the act unlawful or unjust and orders it abolished in whole or in part or changed, or abolishes or changes it (Article 47). A well-founded request about a failure to act ends instead in a determination declaring the failure unlawful or unjust, and, where the agency finds a disposition should be made, an order to make it or the disposition itself (Article 49, paragraph (3)). Where revoking an unlawful or unjust disposition, or abolishing an unlawful or unjust de facto act, would seriously harm the public interest, the agency can reject the request while declaring in the determination that it is unlawful or unjust (Article 45, paragraph (3)). The determination takes effect when it is served on the person who made the request — or, where someone other than the disposition's addressee made it and the determination revokes or changes the disposition or deals with a de facto act, once it is served on the addressee too — and binds the agencies concerned (Articles 51, paragraph (1), and 52, paragraph (1)).
Written by AI using Administrative Complaint Review Act, Arts. 1 to 4, 18, 25, 45 to 49, 51, 52 and Employees' Pension Insurance Act, Arts. 90, 91-2 as a reference.