An appeal against a disposition under a law concerning national taxes does not preclude the effect of the disposition that is its subject, the execution of the disposition, or the continuation of procedures; provided, however, that property attached for the collection of the national tax (including the specified real property under participatory attachment prescribed in Article 89-2, paragraph (4) (Conversion into Cash by the District Director Who Made a Participatory Attachment) of the National Tax Collection Act) may not be converted into cash through a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure; the same applies hereinafter in this Article) until a determination or decision on the appeal is made, except where the value of the property is likely to decrease significantly or where the appellant (or, if the appellant is not the addressee of the disposition, the appellant and the addressee of the disposition) has requested otherwise.
国税に関する法律に基づく処分に対する不服申立ては、その目的となつた処分の効力、処分の執行又は手続の続行を妨げない。ただし、その国税の徴収のため差し押さえた財産（国税徴収法第八十九条の二第四項（参加差押えをした税務署長による換価）に規定する特定参加差押不動産を含む。）の滞納処分（その例による処分を含む。以下この条において同じ。）による換価は、その財産の価額が著しく減少するおそれがあるとき、又は不服申立人（不服申立人が処分の相手方でないときは、不服申立人及び処分の相手方）から別段の申出があるときを除き、その不服申立てについての決定又は裁決があるまで、することができない。
The reinvestigation authority or the Commissioner of the National Tax Agency may, if they find it necessary, upon the petition of the requester for reinvestigation or of a person who has made a request for review under the provisions of Article 75, paragraph (1), item (ii) or paragraph (2) (limited to the part pertaining to item (ii)) (Appeals against Dispositions concerning National Taxes) (referred to as a "requester for reinvestigation, etc." in the following paragraph), or on their own authority, grant a grace period for the collection of the whole or part of the national tax connected with the disposition that is the subject of the appeal, or suspend the continuation of the delinquent tax collection procedure, or order these measures.
If a requester for reinvestigation, etc. has provided security and requested that, with regard to the national tax connected with the disposition that is the subject of the appeal, no attachment be made through a delinquent tax collection procedure or an attachment already made through a delinquent tax collection procedure be released, the reinvestigation authority or the Commissioner of the National Tax Agency may, if they find it reasonable, refrain from making that attachment or release that attachment, or order these measures.
The President of the National Tax Tribunal may, if the President of the National Tax Tribunal finds it necessary, upon the petition of the requester for review or on the President's own authority, after hearing the opinion of the regional commissioner, district director, or director-general of a customs house who has the authority to collect the national tax connected with the disposition that is the subject of the request for review pursuant to the provisions of Article 43 (Competent Collection Agency for National Taxes) and Article 44 (Special Provisions on the Competent Collection Agency Where Reorganization Proceedings, etc. Have Commenced) (hereinafter referred to as the "competent collection agency" in this Article), request the competent collection agency to grant a grace period for the collection of the whole or part of that national tax or to suspend the continuation of the delinquent tax collection procedure.
If the requester for review has provided security to the competent collection agency and requested that, with regard to the national tax connected with the disposition that is the subject of the request for review, no attachment be made through a delinquent tax collection procedure or an attachment already made through a delinquent tax collection procedure be released, the President of the National Tax Tribunal may, if the President of the National Tax Tribunal finds it reasonable, request the competent collection agency not to make that attachment or to release that attachment.
When the competent collection agency has been requested by the President of the National Tax Tribunal, pursuant to the provisions of paragraph (4), to grant a collection grace period or to suspend the continuation of the delinquent tax collection procedure, or, pursuant to the provisions of the preceding paragraph, not to make an attachment or to release the attachment, the competent collection agency must grant a grace period for the collection of the whole or part of the national tax connected with the disposition that is the subject of the request for review, or suspend the continuation of the delinquent tax collection procedure, or refrain from making that attachment or release that attachment.
The provisions of Article 49, paragraph (1), items (i) and (iii), paragraph (2), and paragraph (3) (Revocation of Tax Payment Grace Period) apply mutatis mutandis to the revocation of a disposition under the provisions of paragraph (2), paragraph (3), or the preceding paragraph. In this case, when the provisions of paragraph (1) of that Article are applied mutatis mutandis to the revocation of a disposition under the provisions of the preceding paragraph, the phrase "the district director, etc." in that paragraph is deemed to be replaced with "the competent collection agency, with the consent of the President of the National Tax Tribunal,".
The review officer (meaning a review officer prescribed in Article 11, paragraph (2) (Representatives) of the Administrative Complaint Review Act; the same applies in Article 108, paragraph (5) (Representatives)) for a request for review under the provisions of Article 75, paragraph (1), item (ii) or paragraph (2) (limited to the part pertaining to item (ii)) may, if the review officer finds it necessary, submit to the Commissioner of the National Tax Agency a written opinion stating that the Commissioner should order the competent collection agency to grant a collection grace period or to suspend the continuation of the delinquent tax collection procedure under the provisions of paragraph (2), or to refrain from making an attachment or to release the attachment under the provisions of paragraph (3).
第七十五条第一項第二号又は第二項（第二号に係る部分に限る。）の規定による審査請求に係る審理員（行政不服審査法第十一条第二項（総代）に規定する審理員をいう。第百八条第五項（総代）において同じ。）は、必要があると認める場合には、国税庁長官に対し、第二項の規定に基づき徴収を猶予し、若しくは滞納処分の続行を停止すること又は第三項の規定に基づき差押えをせず、若しくはその差押えを解除することを徴収の所轄庁に命ずべき旨の意見書を提出することができる。
Read this with the articles around it
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
tax payment grace periodmachine translation
「納税の猶予」
Permission under Article 46 for a taxpayer to pay a national tax later, for a limited period, because of a disaster, illness, business trouble or similar hardship.
Short name set inArticle 47, paragraph (1)
appealmachine translation
「不服申立て」
An appeal against a disposition made under the national tax laws, by a request for reinvestigation (再調査の請求) or a request for review (審査請求) under Article 75; the term does not carry this meaning in Article 80, paragraph (3), which sends appeals on liquor licensing to the Administrative Complaint Review Act instead.
Short name set inArticle 76, paragraph (1), item (i)
reinvestigation authoritymachine translation
「再調査審理庁」
The tax office director or other head of an agency to whom a request for reinvestigation (再調査の請求) has been made, and who examines it.
Short name set inArticle 81, paragraph (3)
requester for reinvestigation, etc.machine translation
「再調査の請求人等」
In Article 105, a person who has asked the tax authority that made a disposition to look at it again (再調査の請求), or who has asked the Commissioner of the National Tax Agency (国税庁長官) under Article 75 to review a disposition that office made, either of whom may apply for collection of the tax to be postponed or the delinquency procedure (滞納処分) halted while the appeal is pending.
Short name set inArticle 105, paragraph (2)· applies only in this provision and in Article 105, paragraph (3)
competent collection agencymachine translation
「徴収の所轄庁」
In Article 105, the regional commissioner (国税局長), tax office director (税務署長) or customs director (税関長) with power under Articles 43 and 44 to collect the tax in dispute, whom the President of the National Tax Tribunal may ask to hold off collection or delinquent tax procedures while a request for reconsideration is examined.
Short name set inArticle 105, paragraph (4)· applies only in this article
review officermachine translation
「審理員」
In Article 105, paragraph (8) and Article 108, paragraph (5), a review officer as defined in Article 11, paragraph (2) of the Administrative Complaint Review Act: the person whom the agency reviewing a request for review (審査請求) designates, under Article 9, paragraph (1) of that Act, to conduct the review proceedings.
Defined inArticle 105, paragraph (8)· applies only in this provision and in Article 108, paragraph (5)
director-general of a customs house
税関長
The head of a customs house (税関), a local office of the Ministry of Finance (Act for Establishment of the Ministry of Finance, Article 12, paragraph (1)). A customs house collects customs duties and controls imported and exported goods (Article 16, paragraph (1), with Article 4, paragraph (1), items 25 and 26), and it also levies and collects the internal taxes (内国税, taxes other than customs duties, such as consumption tax) that a law puts in its hands (Article 16, paragraph (1), item (iv)). For consumption tax that means taxable goods (課税貨物) taken out of a bonded area (保税地域, a zone where imported goods are held before customs clearance): unless another law or a treaty exempts them, the person taking them out files the return with the director-general of a customs house, not with a tax office (Consumption Tax Act, Article 47, paragraphs (1) and (2)), and where the customs authorities fix the tax themselves, that director-general collects it when the goods are taken out (Article 50, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 4, 12, 16 and Consumption Tax Act, Arts. 47, 50 as a reference.
district director
税務署長
The head of a tax office (税務署), the local office of the National Tax Agency that deals with taxpayers in its district (Act for Establishment of the Ministry of Finance, Article 24). It is the office a person usually deals with: an income tax return is filed with a district director (Income Tax Act, Article 120, paragraph (1)), and reassessments, determinations and the collection of national tax are done by the district director for the taxpayer's current place for tax payment (Act on General Rules for National Taxes, Articles 30 and 43). A person who objects to what a district director has decided can ask that director to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)) — unless the notice of the decision says officials of a Regional Taxation Bureau or of the National Tax Agency investigated, in which case it counts as the regional commissioner's decision, with the same choice, or as the Commissioner of the National Tax Agency's, which can only be challenged by a request for review to the Commissioner (Article 75, paragraph (2)).
Written by AI using Act for Establishment of the Ministry of Finance, Art. 24, Act on General Rules for National Taxes, Arts. 30, 43, 75 and Income Tax Act, Art. 120 as a reference.
Commissioner of the National Tax Agency
国税庁長官
The head of the National Tax Agency (国税庁), the agency within the Ministry of Finance that assesses and collects national taxes (Act for Establishment of the Ministry of Finance, Articles 18 and 19). The Commissioner issues circulars (通達) setting out how the tax laws are read, and the National Tax Tribunal must tell the Commissioner beforehand when it will decide a case on a different reading (Act on General Rules for National Taxes, Article 99, paragraph (1)). An objection to a decision the Commissioner made is a request for review to the Commissioner (Article 75, paragraph (1), item (ii)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 18, 19 and Act on General Rules for National Taxes, Arts. 75, 99 as a reference.
regional commissioner
国税局長
The head of a regional taxation bureau (国税局), the National Tax Agency's regional office, which oversees the tax offices of its region (Act for Establishment of the Ministry of Finance, Articles 23 and 24). Collection can be taken over from a district director (Act on General Rules for National Taxes, Article 43, paragraph (3)), and a person who objects to what a regional commissioner has decided can ask the commissioner to look at it again (再調査の請求) or go straight to the National Tax Tribunal (Article 75, paragraph (1), item (i)).
Written by AI using Act for Establishment of the Ministry of Finance, Arts. 23, 24 and Act on General Rules for National Taxes, Arts. 43, 75 as a reference.
request for re-investigation
再調査の請求
A request to the administrative agency (行政庁) that made a disposition (処分) to look into it again. A person who objects to the disposition can make one only where a request for review (審査請求) of it can be made to another agency and an Act provides that this request can be made, and not once the person has made a request for review of it (Administrative Complaint Review Act, Article 5, paragraph (1)). Another Act can set rules of its own for it (Article 1, paragraph (2)): the Act on General Rules for National Taxes, for instance, lets a person who objects to a disposition of a district director (税務署長) as a rule choose between a request for re-investigation to that director and a request for review to the President of the National Tax Tribunal (国税不服審判所長) (Act on General Rules for National Taxes, Article 75, paragraph (1), item (i)). Under the Administrative Complaint Review Act, it must be made within three months of the day after the person learned of the disposition and within a year of the disposition, unless there is a justifiable reason (Administrative Complaint Review Act, Article 54). A person who has made one cannot make a request for review until the agency has decided it, unless three months pass from the day after it was made — or, where the agency ordered a defect in it corrected, the day after the correction — without a decision, or there is another justifiable reason (Article 5, paragraph (2)); where it is still pending after those three months, the agency must tell the person in writing that they can make a request for review straight away (Article 57). The agency decides it by a decision (決定): 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; where it is about a de facto act (事実上の行為), the decision instead declares the act unlawful or unjust and abolishes it in whole or in part or changes it (Articles 58 and 59). Unless the decision revokes the whole disposition or abolishes the whole of a de facto act, it must tell the person that a request for review can be made — after a dismissal, only where the dismissal was unlawful — to which agency and within what time (Article 60, paragraph (2)); that request for review must be made within one month of the day after the person learned of the decision and within a year of the decision, unless there is a justifiable reason (Article 18, paragraphs (1) and (2)).
Written by AI using Administrative Complaint Review Act, Arts. 1, 5, 18, 54, 57 to 60 and Act on General Rules for National Taxes, Art. 75 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.