A request for reinvestigation under Article 75, paragraph (2) (limited to the part concerning item (i)) (Request for Reinvestigation of a Disposition Based on an Investigation by Officials of a Regional Taxation Bureau) may also be filed via the district director who made the disposition to which the request for reinvestigation pertains. In this case, the requester for reinvestigation is to file it by submitting the written request for reinvestigation to that district director.
In the case referred to in the preceding paragraph, the district director referred to in that paragraph must immediately send the written request for reinvestigation to the regional commissioner having jurisdiction over the district under that district director's jurisdiction.
In calculating the period for requesting reinvestigation in the case referred to in paragraph (1), the request for reinvestigation is deemed to have been filed at the time the written request for reinvestigation was submitted to the district director referred to in that paragraph.
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written request for reinvestigationmachine translation
「再調査の請求書」
The document by which a request for reinvestigation (再調査の請求) is made under Article 81, stating the disposition challenged, when the requester learned of it, the purpose of and reasons for the request and its date — and, where it is made after the time limit, the justifiable reason for the delay.
Short name set inArticle 81, paragraph (2)
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.
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.