Article 104Consolidated Review, etc.

①The reinvestigation authority, or the President of the National Tax Tribunal or the Commissioner of the National Tax Agency (hereinafter referred to as the "President of the National Tax Tribunal, etc."), may, if they find it necessary, consolidate the review proceedings for multiple appeals, or separate the review proceedings for multiple consolidated appeals.

②If an appeal has been filed against a reassessment or determination, etc., and there is another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. of the national tax to which that reassessment or determination, etc. pertains, the President of the National Tax Tribunal, etc. may, beyond what is done under the provisions of the preceding paragraph, also review that other reassessment or determination, etc.; provided, however, that this does not apply if a determination or decision on an appeal has already been made with regard to that other reassessment or determination, etc.

③In the case where the provisions of the preceding paragraph apply, the President of the National Tax Tribunal, etc. may, in the determination or decision on the appeal, revoke that other reassessment or determination, etc. in whole or in part.

④The provisions of the preceding two paragraphs apply mutatis mutandis in the case where an appeal has been filed against a disposition in response to a request for reassessment and there is another reassessment or determination made with regard to the tax basis, etc. or tax amount, etc. of the national tax to which that request for reassessment pertains.