# 国税通則法 / Act on General Rules for National Taxes — 第百九条 (Article 109)

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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: 第百九条 (Article 109)（参加人） — address `art-109`
- 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-109
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-109
- 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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### 第百九条（参加人） — Intervenors
<sup>caption: machine translation, not official</sup>
<sup>art-109 · https://japanlaw.org/en/national-tax-general-rules-act/art-109 · https://japanlaw.org/l/337AC0000000066/art-109</sup>

    **第一項**  利害関係人（不服申立人以外の者であつて不服申立てに係る処分の根拠となる法令に照らし当該処分につき利害関係を有するものと認められる者をいう。次項において同じ。）は、国税不服審判所長等の許可を得て、当該不服申立てに参加することができる。
    <sup>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</sup>
    An interested person (meaning a person other than the appellant who is found to have an interest in the disposition to which the appeal pertains in light of the laws and regulations on which that disposition is based; the same applies in the following paragraph) may participate in the appeal with the permission of the President of the National Tax Tribunal, etc.
    <sup>machine translation, not official</sup>

    **第二項**  国税不服審判所長等は、必要があると認める場合には、利害関係人に対し、当該不服申立てに参加することを求めることができる。
    <sup>art-109/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-109/par-2 · https://japanlaw.org/l/337AC0000000066/art-109/par-2</sup>
    The President of the National Tax Tribunal, etc. may, if they find it necessary, request an interested person to participate in the appeal.
    <sup>machine translation, not official</sup>

    **第三項**  第百七条（代理人）の規定は、参加人（前二項の規定により当該不服申立てに参加する者をいう。）の不服申立てへの参加について準用する。
    <sup>art-109/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-109/par-3 · https://japanlaw.org/l/337AC0000000066/art-109/par-3</sup>
    The provisions of Article 107 (Agents) apply mutatis mutandis to participation in an appeal by an intervenor (meaning a person who participates in the appeal pursuant to the provisions of the preceding two paragraphs).
    <sup>machine translation, not official</sup>

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## Cites
- art-109/par-1: 次項 → 国税通則法 第百九条第二項 (Article 109, paragraph (2)), art-109/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-109/par-2 · https://japanlaw.org/l/337AC0000000066/art-109/par-2
- art-109/par-3: 第百七条 → 国税通則法 第百七条 (Article 107), art-107 — https://japanlaw.org/en/national-tax-general-rules-act/art-107 · https://japanlaw.org/l/337AC0000000066/art-107
- art-109/par-3: 前二項 → 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
- art-109/par-3: 前二項 → 国税通則法 第百九条第二項 (Article 109, paragraph (2)), art-109/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-109/par-2 · https://japanlaw.org/l/337AC0000000066/art-109/par-2

## Cited by

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

- 国税通則法 第八十四条第一項（決定の手続等） — https://japanlaw.org/en/national-tax-general-rules-act/art-84/par-1 · https://japanlaw.org/l/337AC0000000066/art-84/par-1
- 国税通則法 第九十四条第二項第七号（担当審判官等の指定） — https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-7 · https://japanlaw.org/l/337AC0000000066/art-94/par-2/item-7
- 国税通則法 第百二条第四項（裁決の拘束力） — https://japanlaw.org/en/national-tax-general-rules-act/art-102/par-4 · https://japanlaw.org/l/337AC0000000066/art-102/par-4
- 国税通則法 第百九条第一項（参加人） — https://japanlaw.org/en/national-tax-general-rules-act/art-109/par-1 · https://japanlaw.org/l/337AC0000000066/art-109/par-1
- 国税通則法 第百九条第三項（参加人） — https://japanlaw.org/en/national-tax-general-rules-act/art-109/par-3 · https://japanlaw.org/l/337AC0000000066/art-109/par-3

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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-20260918T180319-030, 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