# 国税通則法 / Act on General Rules for National Taxes — 第百十二条 (Article 112) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-112. 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. - 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: 第百十二条 (Article 112)（誤つた教示をした場合の救済） — address `art-112` - 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-112 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-112 - 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. --- ### 第百十二条（誤つた教示をした場合の救済） — Relief Where Incorrect Instruction Has Been Given caption: machine translation, not official art-112 · https://japanlaw.org/en/national-tax-general-rules-act/art-112 · https://japanlaw.org/l/337AC0000000066/art-112 **第一項** 国税に関する法律に基づく処分をした行政機関が、不服申立てをすべき行政機関を教示する際に、誤つて当該行政機関でない行政機関を教示した場合において、その教示された行政機関に対し教示された不服申立てがされたときは、当該行政機関は、速やかに、再調査の請求書又は審査請求書を再調査の請求をすべき行政機関又は国税不服審判所長若しくは国税庁長官に送付し、かつ、その旨を不服申立人に通知しなければならない。 art-112/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-1 · https://japanlaw.org/l/337AC0000000066/art-112/par-1 If an administrative organ that has made a disposition under a law concerning national taxes, in instructing on the administrative organ with which an appeal should be filed, has erroneously indicated an administrative organ that is not the proper one, and the appeal as instructed has been filed with the administrative organ so indicated, that administrative organ must promptly send the written request for reinvestigation or the written request for review to the administrative organ with which the request for reinvestigation should be made or to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency, and notify the appellant to that effect. machine translation, not official **第二項** 国税に関する法律に基づく処分（再調査の請求をすることができる処分に限る。次項において同じ。）をした行政機関が、誤つて再調査の請求をすることができる旨を教示しなかつた場合において、国税不服審判所長に審査請求がされた場合であつて、審査請求人から申立てがあつたときは、国税不服審判所長は、速やかに、審査請求書を再調査の請求をすべき行政機関に送付しなければならない。ただし、第九十三条第三項（答弁書の提出等）の規定により審査請求人に答弁書を送付した後においては、この限りでない。 art-112/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-2 · https://japanlaw.org/l/337AC0000000066/art-112/par-2 If an administrative organ that has made a disposition under a law concerning national taxes (limited to a disposition against which a request for reinvestigation may be made; the same applies in the following paragraph) has erroneously failed to instruct that a request for reinvestigation may be made, and a request for review has been made to the President of the National Tax Tribunal and the requester for review has filed a petition, the President of the National Tax Tribunal must promptly send the written request for review to the administrative organ with which the request for reinvestigation should be made; provided, however, that this does not apply after the written answer has been sent to the requester for review pursuant to the provisions of Article 93, paragraph (3) (Submission of Written Answer, etc.). machine translation, not official **第三項** 国税に関する法律に基づく処分をした行政機関が、誤つて審査請求をすることができる旨を教示しなかつた場合において、税務署長、国税局長又は税関長に対して再調査の請求がされた場合であつて、再調査の請求人から申立てがあつたときは、当該税務署長、国税局長又は税関長は、速やかに、再調査の請求書等を国税不服審判所長に送付しなければならない。 art-112/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-3 · https://japanlaw.org/l/337AC0000000066/art-112/par-3 If an administrative organ that has made a disposition under a law concerning national taxes has erroneously failed to instruct that a request for review may be made, and a request for reinvestigation has been made to a district director, regional commissioner, or director-general of a customs house and the requester for reinvestigation has filed a petition, that district director, regional commissioner, or director-general of a customs house must promptly send the written request for reinvestigation, etc. to the President of the National Tax Tribunal. machine translation, not official **第四項** 前二項の規定により審査請求書又は再調査の請求書等の送付を受けた行政機関又は国税不服審判所長は、速やかに、その旨を不服申立人及び参加人に通知しなければならない。 art-112/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-4 · https://japanlaw.org/l/337AC0000000066/art-112/par-4 The administrative organ or the President of the National Tax Tribunal that has received the written request for review or the written request for reinvestigation, etc. pursuant to the provisions of the preceding two paragraphs must promptly notify the appellant and the intervenors to that effect. machine translation, not official **第五項** 第一項から第三項までの規定により再調査の請求書又は審査請求書が再調査の請求をすべき行政機関又は国税不服審判所長若しくは国税庁長官に送付されたときは、初めから再調査の請求をすべき行政機関に再調査の請求がされ、又は国税不服審判所長若しくは国税庁長官に審査請求がされたものとみなす。 art-112/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-5 · https://japanlaw.org/l/337AC0000000066/art-112/par-5 When a written request for reinvestigation or a written request for review has been sent to the administrative organ with which the request for reinvestigation should be made or to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency pursuant to the provisions of paragraphs (1) through (3), the request for reinvestigation is deemed to have been made to the administrative organ with which it should be made, or the request for review is deemed to have been made to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency, from the beginning. machine translation, not official --- ## Cites - art-112/par-2: 次項 → 国税通則法 第百十二条第三項 (Article 112, paragraph (3)), art-112/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-3 · https://japanlaw.org/l/337AC0000000066/art-112/par-3 - art-112/par-2: 第九十三条第三項 → 国税通則法 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-93/par-3 · https://japanlaw.org/l/337AC0000000066/art-93/par-3 - art-112/par-4: 前二項 → 国税通則法 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-2 · https://japanlaw.org/l/337AC0000000066/art-112/par-2 - art-112/par-4: 前二項 → 国税通則法 第百十二条第三項 (Article 112, paragraph (3)), art-112/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-3 · https://japanlaw.org/l/337AC0000000066/art-112/par-3 - art-112/par-5: 第一項から第三項まで → 国税通則法 第百十二条第一項 (Article 112, paragraph (1)), art-112/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-1 · https://japanlaw.org/l/337AC0000000066/art-112/par-1 - art-112/par-5: 第一項から第三項まで → 国税通則法 第百十二条第二項 (Article 112, paragraph (2)), art-112/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-2 · https://japanlaw.org/l/337AC0000000066/art-112/par-2 - art-112/par-5: 第一項から第三項まで → 国税通則法 第百十二条第三項 (Article 112, paragraph (3)), art-112/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-3 · https://japanlaw.org/l/337AC0000000066/art-112/par-3 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 第百十二条第二項（誤つた教示をした場合の救済） — https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-2 · https://japanlaw.org/l/337AC0000000066/art-112/par-2 - 国税通則法 第百十二条第四項（誤つた教示をした場合の救済） — https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-4 · https://japanlaw.org/l/337AC0000000066/art-112/par-4 - 国税通則法 第百十二条第五項（誤つた教示をした場合の救済） — https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-5 · https://japanlaw.org/l/337AC0000000066/art-112/par-5 --- ## 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