①If the requester for reinvestigation or an intervenor (meaning an intervenor prescribed in Article 109, paragraph (3) (Intervenors); the same applies hereinafter in this Subsection and the following Subsection) so petitions, the reinvestigation authority must give the person who made the petition (hereinafter referred to as the "petitioner" in this Article) an opportunity to state an opinion orally on the case concerning the request for reinvestigation; provided, however, that this does not apply if it is found to be difficult to give that opportunity because of the whereabouts of the petitioner or other circumstances.

②The statement of opinion under the main clause of the preceding paragraph (hereinafter referred to as an "oral statement of opinion" in this Article) is to be made by the reinvestigation authority designating the date and place and summoning the requester for reinvestigation and the intervenors.

③At an oral statement of opinion, the petitioner may appear together with an assistant, with the permission of the reinvestigation authority.

④If it finds it necessary, the reinvestigation authority may have an official of its administrative organ hear an oral statement of opinion.

⑤At an oral statement of opinion, the reinvestigation authority or the official referred to in the preceding paragraph may restrict a statement made by the petitioner if it extends to matters unrelated to the case or is otherwise inappropriate.

⑥The requester for reinvestigation or an intervenor may submit documentary evidence or articles of evidence. In this case, if the reinvestigation authority has set a reasonable period within which the documentary evidence or articles of evidence is to be submitted, it must be submitted within that period.

⑦A determination on a request for reinvestigation must be made by means of a written determination on reinvestigation that states the main text and the reasons and bears the name and seal of the reinvestigation authority.

⑧If a determination on a request for reinvestigation upholds all or part of the disposition to which the request for reinvestigation pertains, the reasons referred to in the preceding paragraph must make clear the reasons for which the upheld disposition is justified.

⑨The reinvestigation authority must state in the written determination on reinvestigation referred to in paragraph (7) (excluding one for a determination revoking the whole of the disposition to which the request for reinvestigation pertains) that a request for review may be filed with the President of the National Tax Tribunal concerning the disposition to which the request for reinvestigation pertains (or, for a determination of dismissal without prejudice, that a request for review may be filed only if that determination of dismissal without prejudice is unlawful), as well as the period for requesting reconsideration, and thereby inform the recipient of these.

⑩A determination on a request for reinvestigation takes effect when a certified copy of the written determination on reinvestigation is served on the requester for reinvestigation (or, for a determination under paragraph (3) of the preceding Article in the case where the request for reinvestigation was filed by a person other than the person to whom the disposition was addressed, on the requester for reinvestigation and the person to whom the disposition was addressed).

⑪The reinvestigation authority must send a certified copy of the written determination on reinvestigation to the intervenors.

⑫When it has made a determination on a request for reinvestigation, the reinvestigation authority must promptly return the documentary evidence or articles of evidence submitted under paragraph (6) to the persons who submitted it.

①If, after a disposition by a district director, a regional commissioner or a director-general of a customs house (hereinafter referred to as a "district director of the tax office, etc." in this Article and the following Article) 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 (excluding international tourist tax payable under Article 18, paragraph (1) (Payment by International Tourist Passengers, etc.) of the International Tourist Tax Act; the same applies in paragraph (1) of the following Article) (excluding a disposition concerning the collection of national tax and a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure)), or a notice of tax payment under Article 36, paragraph (1) (Notice of Tax Payment) that pertains to item (i) of that paragraph (limited to the part concerning penalty tax for non-payment and heavy penalty tax under Article 68, paragraph (3) or (4) (limited to the part concerning the heavy penalty tax under paragraph (3) of that Article) (Heavy Penalty Tax)) or item (ii) of that paragraph (hereinafter simply referred to as a "disposition" in this Article and paragraph (1) of the following Article), the place for tax payment changes, with the result that the district director of the tax office, etc. having jurisdiction over the place for tax payment at the time of the disposition differs from the district director of the tax office, etc. having jurisdiction over the place for tax payment at the time a request for reinvestigation concerning the disposition is filed under Article 75, paragraph (1), item (i), (a) or paragraph (2) (limited to the part concerning item (i)) (Appeals against Dispositions Concerning National Tax) (hereinafter referred to as the "current place for tax payment" in this Article), the request for reinvestigation must, notwithstanding those provisions, be filed with the district director of the tax office, etc. having jurisdiction over the current place for tax payment. In this case, the disposition is deemed to have been made by the district director of the tax office, etc. having jurisdiction over the current place for tax payment.

②A person who files a request for reinvestigation under the preceding paragraph must add to the written request for reinvestigation the name of the tax office, Regional Taxation Bureau or customs house to which the disposition pertains.

③In the case referred to in paragraph (1), if the written request for reinvestigation is submitted to the district director of the tax office, etc. to which the disposition pertains, that district director of the tax office, etc. may accept the written request for reinvestigation. In this case, the written request for reinvestigation is deemed to have been submitted to the district director of the tax office, etc. having jurisdiction over the current place for tax payment.

④The district director of the tax office, etc. that has accepted the written request for reinvestigation referred to in the preceding paragraph must send that written request for reinvestigation to the district director of the tax office, etc. having jurisdiction over the current place for tax payment, and notify the requester for reinvestigation to that effect.

①If 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.

②When 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.

③When 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.

①A request for review must, pursuant to the provisions of Cabinet Order, be filed by submitting a document stating the following matters:

②In addition to the matters prescribed in the preceding paragraph, the document referred to in that paragraph (hereinafter referred to as a "written request for review" in this Subsection) must, in the cases listed in the following items, state the matters specified in those items:

③The object prescribed in paragraph (1), item (iii) is to be stated so as to make clear the extent to which revocation or change of the disposition is sought, and the reasons prescribed in that item are to make clear the assertions of the requester for review against the reasons for the disposition of which the requester was notified by a written notice or other document concerning the disposition.

①A request for review may also be filed via the head of the administrative organ that made the disposition to which the request for review pertains (including a determination on a request for reinvestigation concerning that disposition). In this case, the requester for review is to file it by submitting the written request for review to that head of the administrative organ.

②In the case referred to in the preceding paragraph, the head of the administrative organ referred to in that paragraph must immediately send the written request for review to the President of the National Tax Tribunal.

③In calculating the period for filing a request for review in the case referred to in paragraph (1), the request for review is deemed to have been filed at the time the written request for review was submitted to the head of the administrative organ referred to in that paragraph.

①If a request for reinvestigation has been filed with a district director, a regional commissioner or a director-general of a customs house, and that district director, regional commissioner or director-general of the customs house finds it appropriate to treat the request for reinvestigation as a request for review and notifies the requester for reinvestigation to that effect, and the requester for reinvestigation consents to this, a request for review is deemed to have been filed with the President of the National Tax Tribunal on the day of that consent.

②The document concerning the notice referred to in the preceding paragraph must state the reasons for the disposition to which the request for reinvestigation pertains, except where those reasons have been notified to the person to whom the disposition was addressed by a written notice or other document concerning the disposition.

③If paragraph (1) applies, the district director, regional commissioner or director-general of the customs house with which the request for reinvestigation referred to in that paragraph has been filed must send the written request for reinvestigation, etc. to the President of the National Tax Tribunal, and notify the requester for reinvestigation and the intervenors to that effect. In this case, the written request for reinvestigation so sent is deemed to be a written request for review.

①If a request for review has been filed concerning a reassessment or determination, etc. (including a notice of tax payment concerning national withholding tax; the same applies hereinafter in this Article, Article 104 (Joint Examination, etc.) and Article 115, paragraph (1), item (ii) (Appeal Prerequisite, etc.)), and a request for reinvestigation is filed with a district director, a regional commissioner or a director-general of a customs house concerning another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. (including the amount of accessory tax on the national tax; the same applies hereinafter in this Article, Article 104 and Article 115, paragraph (1), item (ii)) of the national tax to which that reassessment or determination, etc. pertains, the district director, regional commissioner or director-general of the customs house with which the request for reinvestigation has been filed must send the written request for reinvestigation, etc. to the President of the National Tax Tribunal, and notify the requester for reinvestigation to that effect.

②If a request for reinvestigation has been filed with a district director, a regional commissioner or a director-general of a customs house concerning a reassessment or determination, etc., and a request for review is filed concerning 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 district director, regional commissioner or director-general of the customs house with which the request for reinvestigation has been filed must send the written request for reinvestigation, etc. to the President of the National Tax Tribunal, and notify the requester for reinvestigation and the intervenors to that effect.

③If a written request for reinvestigation, etc. has been sent to the President of the National Tax Tribunal under the preceding two paragraphs, a request for review concerning the disposition to which the request for reinvestigation pertains is deemed to have been filed with the President of the National Tax Tribunal on the day on which it was sent.

④The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the document concerning the notice referred to in paragraph (1) or (2), and the provisions of the second sentence of paragraph (3) of that Article apply mutatis mutandis to the case referred to in the preceding paragraph.