# 国税通則法 / Act on General Rules for National Taxes — 第百十一条 (Article 111)
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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: 第百十一条 (Article 111)（三月後の教示） — address `art-111`
- 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-111
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-111
- 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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### 第百十一条（三月後の教示） — Instruction after Three Months
caption: machine translation, not official
art-111 · https://japanlaw.org/en/national-tax-general-rules-act/art-111 · https://japanlaw.org/l/337AC0000000066/art-111
**第一項** 再調査審理庁は、再調査の請求がされた日（第八十一条第三項（再調査の請求書の記載事項等）の規定により不備を補正すべきことを求めた場合にあつては、当該不備が補正された日）の翌日から起算して三月を経過しても当該再調査の請求が係属しているときは、遅滞なく、当該処分について直ちに国税不服審判所長に対して審査請求をすることができる旨を書面でその再調査の請求人に教示しなければならない。
art-111/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-111/par-1 · https://japanlaw.org/l/337AC0000000066/art-111/par-1
If a request for reinvestigation remains pending even after three months have elapsed from the day following the day on which it was made (or, if the requester was requested to correct a deficiency pursuant to the provisions of Article 81, paragraph (3) (Particulars to Be Stated in a Written Request for Reinvestigation, etc.), the day on which that deficiency was corrected), the reinvestigation authority must, without delay, instruct the requester for reinvestigation in writing that the requester may immediately make a request for review of the disposition to the President of the National Tax Tribunal.
machine translation, not official
**第二項** 第八十九条第二項（処分の理由の付記）の規定は、前項の教示に係る書面について準用する。
art-111/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-111/par-2 · https://japanlaw.org/l/337AC0000000066/art-111/par-2
The provisions of Article 89, paragraph (2) (Appending of Reasons for Dispositions) apply mutatis mutandis to the document for the instruction referred to in the preceding paragraph.
machine translation, not official
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## Cites
- art-111/par-1: 第八十一条第三項 → 国税通則法 第八十一条第三項 (Article 81, paragraph (3)), art-81/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-81/par-3 · https://japanlaw.org/l/337AC0000000066/art-81/par-3
- art-111/par-2: 第八十九条第二項 → 国税通則法 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-89/par-2 · https://japanlaw.org/l/337AC0000000066/art-89/par-2
- art-111/par-2: 前項 → 国税通則法 第百十一条第一項 (Article 111, paragraph (1)), art-111/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-111/par-1 · https://japanlaw.org/l/337AC0000000066/art-111/par-1
## Cited by
1 provision cites this one. No official source publishes this direction.
- 国税通則法 第百十一条第二項（三月後の教示） — https://japanlaw.org/en/national-tax-general-rules-act/art-111/par-2 · https://japanlaw.org/l/337AC0000000066/art-111/par-2
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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