Article 86Special Provisions on the Authority That Makes Determinations on Cases of Requests for Reinvestigation
第八十六条（再調査の請求事件の決定機関の特例）
If a request for reinvestigation has been filed concerning a disposition by a district director of the tax office, etc. concerning income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, tax for promotion of power-resources development or international tourist tax, and the place for tax payment for the national tax to which the disposition pertains changes, with the result that the district director of the tax office, etc. with which the request for reinvestigation has been filed differs from the district director of the tax office, etc. having jurisdiction over the new place for tax payment, the district director of the tax office, etc. with which the request for reinvestigation has been filed may, upon petition by the requester for reinvestigation or ex officio, transfer the case concerning the request for reinvestigation to the district director of the tax office, etc. having jurisdiction over the new place for tax payment.
所得税、法人税、地方法人税、相続税、贈与税、地価税、課税資産の譲渡等に係る消費税、電源開発促進税又は国際観光旅客税に係る税務署長等の処分について再調査の請求がされている場合において、その処分に係る国税の納税地に異動があり、その再調査の請求がされている税務署長等と異動後の納税地を所轄する税務署長等とが異なることとなるときは、当該再調査の請求がされている税務署長等は、再調査の請求人の申立てにより、又は職権で、当該再調査の請求に係る事件を異動後の納税地を所轄する税務署長等に移送することができる。
When a case concerning a request for reinvestigation has been transferred under the preceding paragraph, the request for reinvestigation is deemed to have been filed from the beginning with the district director of the tax office, etc. to which the case was transferred, and that district director of the tax office, etc. makes the determination on the request for reinvestigation.
When the district director of the tax office, etc. has transferred a case concerning a request for reinvestigation under paragraph (1), it must send the written request for reinvestigation concerning that request for reinvestigation, the related documents and other articles (hereinafter referred to as the "written request for reinvestigation, etc.") to the district director of the tax office, etc. to which the case was transferred, and notify the requester for reinvestigation and the intervenors to that effect.
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
consumption tax on the transfer, etc. of a taxable assetmachine translation
「課税資産の譲渡等に係る消費税」
Consumption tax charged on transfers and leases of assets and supplies of services made as a business for payment that are not exempt (課税資産の譲渡等), other than specified supplies (特定資産の譲渡等), and on specified taxable purchases (特定課税仕入れ) — as distinct from the consumption tax on goods taken out of a bonded area.
Short name set inArticle 2, paragraph (1), item (ix)
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)
intervenormachine translation
「参加人」
A person other than the appellant who has an interest in the disposition under appeal and takes part in the appeal (不服申立て) under Article 109, either with the permission of the reviewing authority or at its request.
Defined inArticle 84, paragraph (1)· applies only in this subsection and in Chapter 8, Section 1, Subsection 3
dispositionmachine translation
「処分」
In Articles 85 and 86(1), a decision by the district director of the tax office (税務署長), the regional commissioner (国税局長) or a customs director (税関長) on income tax, corporation tax, consumption tax or certain other national taxes (other than one about collecting tax or enforcing unpaid tax), or a notice under Article 36, paragraph (1) to pay unpaid withholding tax or certain penalty taxes.
Short name set inArticle 85, paragraph (1)· applies only in this article and in Article 86, paragraph (1)
district director of the tax office, etc.machine translation
「税務署長等」
In Articles 85 and 86, a district director of a tax office (税務署長), a regional commissioner (国税局長) or a director-general of a customs house (税関長) acting on income tax, corporation tax, inheritance tax or the other national taxes listed in Article 85, paragraph (1).
Short name set inArticle 85, paragraph (1)· applies only in this article and in Article 86
written request for reinvestigation, etc.machine translation
「再調査の請求書等」
The written request for reinvestigation (再調査の請求書) with the related documents and other items, which a tax office director or other authority must send on when it transfers the case to another authority under Article 86 because the taxpayer's place for tax payment (納税地) has moved.
Short name set inArticle 86, paragraph (3)
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.