# 国税通則法 / Act on General Rules for National Taxes — 第百二条 (Article 102)
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- Law: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号
- English title "Act on General Rules for National Taxes": Ministry of Justice translation
- Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say.
- Provision: 第百二条 (Article 102)（裁決の拘束力） — address `art-102`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-102
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-102
- Every provision below carries its address and both URLs on the line under it.
- Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below.
Only the Japanese as published by the government has legal effect; the text
below is a copy of it. Every English rendering below is a translation and
says which kind: the Ministry of Justice's translation, or this
site's machine translation, whose model and date the Sources list names.
They are never merged and never substituted for one another.
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### 第百二条（裁決の拘束力） — Binding Effect of Decisions
caption: machine translation, not official
art-102 · https://japanlaw.org/en/national-tax-general-rules-act/art-102 · https://japanlaw.org/l/337AC0000000066/art-102
**第一項** 裁決は、関係行政庁を拘束する。
art-102/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-102/par-1 · https://japanlaw.org/l/337AC0000000066/art-102/par-1
A decision binds the relevant administrative agencies.
machine translation, not official
**第二項** 申請若しくは請求に基づいてした処分が手続の違法若しくは不当を理由として裁決で取り消され、又は申請若しくは請求を却下し若しくは棄却した処分が裁決で取り消された場合には、当該処分に係る行政機関の長は、裁決の趣旨に従い、改めて申請又は請求に対する処分をしなければならない。
art-102/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-102/par-2 · https://japanlaw.org/l/337AC0000000066/art-102/par-2
If a disposition made on the basis of an application or request is revoked by a decision on the grounds that the procedure was unlawful or unjust, or if a disposition dismissing or rejecting an application or request is revoked by a decision, the head of the administrative organ connected with that disposition must make a new disposition on the application or request in accordance with the purport of the decision.
machine translation, not official
**第三項** 国税に関する法律に基づいて公示された処分が裁決で取り消され、又は変更された場合には、当該処分に係る行政機関の長は、当該処分が取り消され、又は変更された旨を公示しなければならない。
art-102/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-102/par-3 · https://japanlaw.org/l/337AC0000000066/art-102/par-3
If a disposition publicly notified under a law concerning national taxes is revoked or changed by a decision, the head of the administrative organ connected with that disposition must give public notice that the disposition has been revoked or changed.
machine translation, not official
**第四項** 国税に関する法律に基づいて処分の相手方以外の第百九条第一項（参加人）に規定する利害関係人に通知された処分が裁決で取り消され、又は変更された場合には、当該処分に係る行政機関の長は、その通知を受けた者（審査請求人及び参加人を除く。）に、当該処分が取り消され、又は変更された旨を通知しなければならない。
art-102/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-102/par-4 · https://japanlaw.org/l/337AC0000000066/art-102/par-4
If a disposition notified under a law concerning national taxes to an interested person prescribed in Article 109, paragraph (1) (Intervenors) other than the addressee of the disposition is revoked or changed by a decision, the head of the administrative organ connected with that disposition must notify the persons who received that notice (excluding the requester for review and the intervenors) that the disposition has been revoked or changed.
machine translation, not official
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## Cites
- art-102/par-4: 第百九条第一項 → 国税通則法 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-109/par-1 · https://japanlaw.org/l/337AC0000000066/art-109/par-1
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## Sources
- e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18
- Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-028, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-029, translated 2026-09-18
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18