# National Tax Tribunal (国税不服審判所, こくぜいふふくしんぱんしょ)

This is the Markdown twin of https://japanlaw.org/en/concepts/national-tax-tribunal. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp.

- Group: Institutions, offices and documents
- URL: https://japanlaw.org/en/concepts/national-tax-tribunal
- In Japanese: https://japanlaw.org/ja/concepts/national-tax-tribunal
- Written by: claude-opus-5, 2026-09-19

The body within the National Tax Agency that decides requests for review (審査請求) of tax decisions (Act for Establishment of the Ministry of Finance, Article 22; Act on General Rules for National Taxes, Article 78, paragraph (1)). A person who objects to a decision of a district director or a regional commissioner can bring it here directly, without first asking the office to look at it again (Article 75, paragraph (1), item (i)); a decision the Commissioner of the National Tax Agency made, or is deemed to have made because the Agency's officials investigated, is reviewed by the Commissioner instead (Article 75, paragraph (1), item (ii), and paragraph (2)). Its decision binds the tax offices (Article 102, paragraph (1)), and a court action to overturn a tax decision can normally be brought only after the Tribunal has decided, or three months have passed without a decision (Article 115, paragraph (1)).

Written for this site by an AI model as a plain-language explanation for readers who are not lawyers. Not reviewed by a lawyer.

## Provisions and sources it draws on

- [Act for Establishment of the Ministry of Finance, Art. 22](https://laws.e-gov.go.jp/law/411AC0000000095)
- [Act on General Rules for National Taxes, Arts. 75, 78, 102, 115](https://laws.e-gov.go.jp/law/337AC0000000066) — on this site: https://japanlaw.org/en/national-tax-general-rules-act

## Where the laws use it

1 law in force uses it in this sense, in 4 provisions; there the word opens this explanation.

- [Act on General Rules for National Taxes (国税通則法)](https://japanlaw.org/en/national-tax-general-rules-act): 4 provisions, among them [Article 78](https://japanlaw.org/en/national-tax-general-rules-act/art-78), [Article 79](https://japanlaw.org/en/national-tax-general-rules-act/art-79), [Article 91](https://japanlaw.org/en/national-tax-general-rules-act/art-91)

## Related

- [Act (法律, ほうりつ)](https://japanlaw.org/en/concepts/act)
- [District director (税務署長, ぜいむしょちょう)](https://japanlaw.org/en/concepts/district-director)
- [Regional commissioner (国税局長, こくぜいきょくちょう)](https://japanlaw.org/en/concepts/regional-commissioner)
- [Commissioner of the National Tax Agency (国税庁長官, こくぜいちょうちょうかん)](https://japanlaw.org/en/concepts/national-tax-commissioner)
- [Rescission (取消し, とりけし)](https://japanlaw.org/en/concepts/rescission)
- [Request for review (審査請求, しんさせいきゅう)](https://japanlaw.org/en/concepts/request-for-review)
- [Request for re-investigation (再調査の請求, さいちょうさのせいきゅう)](https://japanlaw.org/en/concepts/request-for-reinvestigation)

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## Sources

- Explanation: Written for this site with AI (claude-opus-5, 2026-09-19)
- Where it is used, and how often: Worked out by this site from e-Gov's text
- English names of the laws: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb)