# 国税通則法 / Act on General Rules for National Taxes — 第百五条 (Article 105)

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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: 第百五条 (Article 105)（不服申立てと国税の徴収との関係） — address `art-105`
- 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-105
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-105
- 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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### 第百五条（不服申立てと国税の徴収との関係） — Relationship between Appeals and the Collection of National Taxes
<sup>caption: machine translation, not official</sup>
<sup>art-105 · https://japanlaw.org/en/national-tax-general-rules-act/art-105 · https://japanlaw.org/l/337AC0000000066/art-105</sup>

    **第一項**  国税に関する法律に基づく処分に対する不服申立ては、その目的となつた処分の効力、処分の執行又は手続の続行を妨げない。ただし、その国税の徴収のため差し押さえた財産（国税徴収法第八十九条の二第四項（参加差押えをした税務署長による換価）に規定する特定参加差押不動産を含む。）の滞納処分（その例による処分を含む。以下この条において同じ。）による換価は、その財産の価額が著しく減少するおそれがあるとき、又は不服申立人（不服申立人が処分の相手方でないときは、不服申立人及び処分の相手方）から別段の申出があるときを除き、その不服申立てについての決定又は裁決があるまで、することができない。
    <sup>art-105/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-1 · https://japanlaw.org/l/337AC0000000066/art-105/par-1</sup>
    An appeal against a disposition under a law concerning national taxes does not preclude the effect of the disposition that is its subject, the execution of the disposition, or the continuation of procedures; provided, however, that property attached for the collection of the national tax (including the specified real property under participatory attachment prescribed in Article 89-2, paragraph (4) (Conversion into Cash by the District Director Who Made a Participatory Attachment) of the National Tax Collection Act) may not be converted into cash through a delinquent tax collection procedure (including a disposition conducted in accordance with the rules for that procedure; the same applies hereinafter in this Article) until a determination or decision on the appeal is made, except where the value of the property is likely to decrease significantly or where the appellant (or, if the appellant is not the addressee of the disposition, the appellant and the addressee of the disposition) has requested otherwise.
    <sup>machine translation, not official</sup>

    **第二項**  再調査審理庁又は国税庁長官は、必要があると認める場合には、再調査の請求人又は第七十五条第一項第二号若しくは第二項（第二号に係る部分に限る。）（国税に関する処分についての不服申立て）の規定による審査請求をした者（次項において「再調査の請求人等」という。）の申立てにより、又は職権で、不服申立ての目的となつた処分に係る国税の全部若しくは一部の徴収を猶予し、若しくは滞納処分の続行を停止し、又はこれらを命ずることができる。
    <sup>art-105/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-2 · https://japanlaw.org/l/337AC0000000066/art-105/par-2</sup>
    The reinvestigation authority or the Commissioner of the National Tax Agency may, if they find it necessary, upon the petition of the requester for reinvestigation or of a person who has made a request for review under the provisions of Article 75, paragraph (1), item (ii) or paragraph (2) (limited to the part pertaining to item (ii)) (Appeals against Dispositions concerning National Taxes) (referred to as a "requester for reinvestigation, etc." in the following paragraph), or on their own authority, grant a grace period for the collection of the whole or part of the national tax connected with the disposition that is the subject of the appeal, or suspend the continuation of the delinquent tax collection procedure, or order these measures.
    <sup>machine translation, not official</sup>

    **第三項**  再調査審理庁又は国税庁長官は、再調査の請求人等が、担保を提供して、不服申立ての目的となつた処分に係る国税につき、滞納処分による差押えをしないこと又は既にされている滞納処分による差押えを解除することを求めた場合において、相当と認めるときは、その差押えをせず、若しくはその差押えを解除し、又はこれらを命ずることができる。
    <sup>art-105/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-3 · https://japanlaw.org/l/337AC0000000066/art-105/par-3</sup>
    If a requester for reinvestigation, etc. has provided security and requested that, with regard to the national tax connected with the disposition that is the subject of the appeal, no attachment be made through a delinquent tax collection procedure or an attachment already made through a delinquent tax collection procedure be released, the reinvestigation authority or the Commissioner of the National Tax Agency may, if they find it reasonable, refrain from making that attachment or release that attachment, or order these measures.
    <sup>machine translation, not official</sup>

    **第四項**  国税不服審判所長は、必要があると認める場合には、審査請求人の申立てにより、又は職権で、審査請求の目的となつた処分に係る国税につき、第四十三条（国税の徴収の所轄庁）及び第四十四条（更生手続等が開始した場合の徴収の所轄庁の特例）の規定により徴収の権限を有する国税局長、税務署長又は税関長（以下この条において「徴収の所轄庁」という。）の意見を聴いた上、当該国税の全部若しくは一部の徴収を猶予し、又は滞納処分の続行を停止することを徴収の所轄庁に求めることができる。
    <sup>art-105/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-4 · https://japanlaw.org/l/337AC0000000066/art-105/par-4</sup>
    The President of the National Tax Tribunal may, if the President of the National Tax Tribunal finds it necessary, upon the petition of the requester for review or on the President's own authority, after hearing the opinion of the regional commissioner, district director, or director-general of a customs house who has the authority to collect the national tax connected with the disposition that is the subject of the request for review pursuant to the provisions of Article 43 (Competent Collection Agency for National Taxes) and Article 44 (Special Provisions on the Competent Collection Agency Where Reorganization Proceedings, etc. Have Commenced) (hereinafter referred to as the "competent collection agency" in this Article), request the competent collection agency to grant a grace period for the collection of the whole or part of that national tax or to suspend the continuation of the delinquent tax collection procedure.
    <sup>machine translation, not official</sup>

    **第五項**  国税不服審判所長は、審査請求人が、徴収の所轄庁に担保を提供して、審査請求の目的となつた処分に係る国税につき、滞納処分による差押えをしないこと又は既にされている滞納処分による差押えを解除することを求めた場合において、相当と認めるときは、徴収の所轄庁に対し、その差押えをしないこと又はその差押えを解除することを求めることができる。
    <sup>art-105/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-5 · https://japanlaw.org/l/337AC0000000066/art-105/par-5</sup>
    If the requester for review has provided security to the competent collection agency and requested that, with regard to the national tax connected with the disposition that is the subject of the request for review, no attachment be made through a delinquent tax collection procedure or an attachment already made through a delinquent tax collection procedure be released, the President of the National Tax Tribunal may, if the President of the National Tax Tribunal finds it reasonable, request the competent collection agency not to make that attachment or to release that attachment.
    <sup>machine translation, not official</sup>

    **第六項**  徴収の所轄庁は、国税不服審判所長から第四項の規定により徴収の猶予若しくは滞納処分の続行の停止を求められ、又は前項の規定により差押えをしないこと若しくはその差押えを解除することを求められたときは、審査請求の目的となつた処分に係る国税の全部若しくは一部の徴収を猶予し、若しくは滞納処分の続行を停止し、又はその差押えをせず、若しくはその差押えを解除しなければならない。
    <sup>art-105/par-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-6 · https://japanlaw.org/l/337AC0000000066/art-105/par-6</sup>
    When the competent collection agency has been requested by the President of the National Tax Tribunal, pursuant to the provisions of paragraph (4), to grant a collection grace period or to suspend the continuation of the delinquent tax collection procedure, or, pursuant to the provisions of the preceding paragraph, not to make an attachment or to release the attachment, the competent collection agency must grant a grace period for the collection of the whole or part of the national tax connected with the disposition that is the subject of the request for review, or suspend the continuation of the delinquent tax collection procedure, or refrain from making that attachment or release that attachment.
    <sup>machine translation, not official</sup>

    **第七項**  第四十九条第一項第一号及び第三号、第二項並びに第三項（納税の猶予の取消し）の規定は、第二項、第三項又は前項の規定に基づく処分の取消しについて準用する。この場合において、同項の規定による処分の取消しについて同条第一項の規定を準用するときは、同項中「税務署長等は」とあるのは、「徴収の所轄庁は、国税不服審判所長の同意を得て」と読み替えるものとする。
    <sup>art-105/par-7 · https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-7 · https://japanlaw.org/l/337AC0000000066/art-105/par-7</sup>
    The provisions of Article 49, paragraph (1), items (i) and (iii), paragraph (2), and paragraph (3) (Revocation of Tax Payment Grace Period) apply mutatis mutandis to the revocation of a disposition under the provisions of paragraph (2), paragraph (3), or the preceding paragraph. In this case, when the provisions of paragraph (1) of that Article are applied mutatis mutandis to the revocation of a disposition under the provisions of the preceding paragraph, the phrase "the district director, etc." in that paragraph is deemed to be replaced with "the competent collection agency, with the consent of the President of the National Tax Tribunal,".
    <sup>machine translation, not official</sup>

    **第八項**  第七十五条第一項第二号又は第二項（第二号に係る部分に限る。）の規定による審査請求に係る審理員（行政不服審査法第十一条第二項（総代）に規定する審理員をいう。第百八条第五項（総代）において同じ。）は、必要があると認める場合には、国税庁長官に対し、第二項の規定に基づき徴収を猶予し、若しくは滞納処分の続行を停止すること又は第三項の規定に基づき差押えをせず、若しくはその差押えを解除することを徴収の所轄庁に命ずべき旨の意見書を提出することができる。
    <sup>art-105/par-8 · https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-8 · https://japanlaw.org/l/337AC0000000066/art-105/par-8</sup>
    The review officer (meaning a review officer prescribed in Article 11, paragraph (2) (Representatives) of the Administrative Complaint Review Act; the same applies in Article 108, paragraph (5) (Representatives)) for a request for review under the provisions of Article 75, paragraph (1), item (ii) or paragraph (2) (limited to the part pertaining to item (ii)) may, if the review officer finds it necessary, submit to the Commissioner of the National Tax Agency a written opinion stating that the Commissioner should order the competent collection agency to grant a collection grace period or to suspend the continuation of the delinquent tax collection procedure under the provisions of paragraph (2), or to refrain from making an attachment or to release the attachment under the provisions of paragraph (3).
    <sup>machine translation, not official</sup>

---

## Cites
- art-105/par-1: 国税徴収法第八十九条の二第四項 → 国税徴収法 第八十九条の二第四項 (Article 89-2, paragraph (4)), art-89-2/par-4 — https://japanlaw.org/en/national-tax-collection-act/art-89-2/par-4 · https://japanlaw.org/l/334AC0000000147/art-89-2/par-4
- art-105/par-1: この条 → 国税通則法 第百五条 (Article 105), art-105 — https://japanlaw.org/en/national-tax-general-rules-act/art-105 · https://japanlaw.org/l/337AC0000000066/art-105
- art-105/par-2: 第七十五条第一項第二号 → 国税通則法 第七十五条第一項第二号 (Article 75, paragraph (1), item (ii)), art-75/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-1/item-2
- art-105/par-2: 第二項 → 国税通則法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-2
- art-105/par-2: 第二号 → 国税通則法 第七十五条第二項第二号 (Article 75, paragraph (2), item (ii)), art-75/par-2/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-2/item-2
- art-105/par-2: 次項 → 国税通則法 第百五条第三項 (Article 105, paragraph (3)), art-105/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-3 · https://japanlaw.org/l/337AC0000000066/art-105/par-3
- art-105/par-4: 第四十三条 → 国税通則法 第四十三条 (Article 43), art-43 — https://japanlaw.org/en/national-tax-general-rules-act/art-43 · https://japanlaw.org/l/337AC0000000066/art-43
- art-105/par-4: 第四十四条 → 国税通則法 第四十四条 (Article 44), art-44 — https://japanlaw.org/en/national-tax-general-rules-act/art-44 · https://japanlaw.org/l/337AC0000000066/art-44
- art-105/par-4: この条 → 国税通則法 第百五条 (Article 105), art-105 — https://japanlaw.org/en/national-tax-general-rules-act/art-105 · https://japanlaw.org/l/337AC0000000066/art-105
- art-105/par-6: 第四項 → 国税通則法 第百五条第四項 (Article 105, paragraph (4)), art-105/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-4 · https://japanlaw.org/l/337AC0000000066/art-105/par-4
- art-105/par-6: 前項 → 国税通則法 第百五条第五項 (Article 105, paragraph (5)), art-105/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-5 · https://japanlaw.org/l/337AC0000000066/art-105/par-5
- art-105/par-7: 第四十九条第一項第一号 → 国税通則法 第四十九条第一項第一号 (Article 49, paragraph (1), item (i)), art-49/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-1
- art-105/par-7: 第三号 → 国税通則法 第四十九条第一項第三号 (Article 49, paragraph (1), item (iii)), art-49/par-1/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-1/item-3
- art-105/par-7: 第二項 → 国税通則法 第四十九条第二項 (Article 49, paragraph (2)), art-49/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-2 · https://japanlaw.org/l/337AC0000000066/art-49/par-2
- art-105/par-7: 第三項 → 国税通則法 第四十九条第三項 (Article 49, paragraph (3)), art-49/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-3 · https://japanlaw.org/l/337AC0000000066/art-49/par-3
- art-105/par-7: 第二項 → 国税通則法 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-2 · https://japanlaw.org/l/337AC0000000066/art-105/par-2
- art-105/par-7: 第三項 → 国税通則法 第百五条第三項 (Article 105, paragraph (3)), art-105/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-3 · https://japanlaw.org/l/337AC0000000066/art-105/par-3
- art-105/par-7: 前項 → 国税通則法 第百五条第六項 (Article 105, paragraph (6)), art-105/par-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-6 · https://japanlaw.org/l/337AC0000000066/art-105/par-6
- art-105/par-7: 同条第一項 → 国税通則法 第四十九条第一項 (Article 49, paragraph (1)), art-49/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-49/par-1 · https://japanlaw.org/l/337AC0000000066/art-49/par-1
- art-105/par-8: 第七十五条第一項第二号 → 国税通則法 第七十五条第一項第二号 (Article 75, paragraph (1), item (ii)), art-75/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-1/item-2
- art-105/par-8: 第二項 → 国税通則法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-2
- art-105/par-8: 第二号 → 国税通則法 第七十五条第二項第二号 (Article 75, paragraph (2), item (ii)), art-75/par-2/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-2/item-2
- art-105/par-8: 行政不服審査法第十一条第二項 → 行政不服審査法 第十一条第二項 (Article 11, paragraph (2)), art-11/par-2 — https://japanlaw.org/en/administrative-complaint-review-act/art-11/par-2 · https://japanlaw.org/l/426AC0000000068/art-11/par-2
- art-105/par-8: 第百八条第五項 → 国税通則法 第百八条第五項 (Article 108, paragraph (5)), art-108/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-108/par-5 · https://japanlaw.org/l/337AC0000000066/art-108/par-5
- art-105/par-8: 第二項 → 国税通則法 第百五条第二項 (Article 105, paragraph (2)), art-105/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-2 · https://japanlaw.org/l/337AC0000000066/art-105/par-2
- art-105/par-8: 第三項 → 国税通則法 第百五条第三項 (Article 105, paragraph (3)), art-105/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-3 · https://japanlaw.org/l/337AC0000000066/art-105/par-3

## Cited by

9 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第百十四条第一項（買受申込み等の取消し） — https://japanlaw.org/en/national-tax-collection-act/art-114/par-1 · https://japanlaw.org/l/334AC0000000147/art-114/par-1
- 国税通則法 第百五条第一項（不服申立てと国税の徴収との関係） — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-1 · https://japanlaw.org/l/337AC0000000066/art-105/par-1
- 国税通則法 第百五条第二項（不服申立てと国税の徴収との関係） — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-2 · https://japanlaw.org/l/337AC0000000066/art-105/par-2
- 国税通則法 第百五条第四項（不服申立てと国税の徴収との関係） — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-4 · https://japanlaw.org/l/337AC0000000066/art-105/par-4
- 国税通則法 第百五条第六項（不服申立てと国税の徴収との関係） — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-6 · https://japanlaw.org/l/337AC0000000066/art-105/par-6
- 国税通則法 第百五条第七項（不服申立てと国税の徴収との関係） — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-7 · https://japanlaw.org/l/337AC0000000066/art-105/par-7
- 国税通則法 第百五条第八項（不服申立てと国税の徴収との関係） — https://japanlaw.org/en/national-tax-general-rules-act/art-105/par-8 · https://japanlaw.org/l/337AC0000000066/art-105/par-8
- 地方税法 第七十二条の百八第一項（貨物割に係る処分に関する不服審査等の特例） — https://japanlaw.org/en/local-tax-act/art-72-108/par-1 · https://japanlaw.org/l/325AC0000000226/art-72-108/par-1
- 地方税法 附則第九条の十一第一項（譲渡割に係る処分に関する不服審査等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11/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-20260918T180319-029, 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