# 国税通則法 / Act on General Rules for National Taxes — 第七十五条 (Article 75)

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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: 第七十五条 (Article 75)（国税に関する処分についての不服申立て） — address `art-75`
- 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-75
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-75
- 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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### 第七十五条（国税に関する処分についての不服申立て） — Appeals against Dispositions Concerning National Tax
<sup>caption: machine translation, not official</sup>
<sup>art-75 · https://japanlaw.org/en/national-tax-general-rules-act/art-75 · https://japanlaw.org/l/337AC0000000066/art-75</sup>

    **第一項**  国税に関する法律に基づく処分で次の各号に掲げるものに不服がある者は、当該各号に定める不服申立てをすることができる。
    <sup>art-75/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-1</sup>
    A person dissatisfied with a disposition under the national tax laws that is listed in any of the following items may file the appeal specified in that item:
    <sup>machine translation, not official</sup>

      **一**  税務署長、国税局長又は税関長がした処分（次項に規定する処分を除く。）　次に掲げる不服申立てのうちその処分に不服がある者の選択するいずれかの不服申立て
      <sup>art-75/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-1/item-1</sup>
      a disposition made by a district director, a regional commissioner or a director-general of a customs house (excluding a disposition prescribed in the following paragraph): any one of the following appeals that the person dissatisfied with the disposition chooses;
      <sup>machine translation, not official</sup>

        **イ**  その処分をした税務署長、国税局長又は税関長に対する再調査の請求
        <sup>art-75/par-1/item-1/sub-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-1/item-1/sub-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-1/item-1/sub-1</sup>
        a request for reinvestigation to the district director, regional commissioner or director-general of the customs house that made the disposition;
        <sup>machine translation, not official</sup>

        **ロ**  国税不服審判所長に対する審査請求
        <sup>art-75/par-1/item-1/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-1/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-1/item-1/sub-2</sup>
        a request for review to the President of the National Tax Tribunal;
        <sup>machine translation, not official</sup>

      **二**  国税庁長官がした処分　国税庁長官に対する審査請求
      <sup>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</sup>
      a disposition made by the Commissioner of the National Tax Agency: a request for review to the Commissioner of the National Tax Agency;
      <sup>machine translation, not official</sup>

      **三**  国税庁、国税局、税務署及び税関以外の行政機関の長又はその職員がした処分　国税不服審判所長に対する審査請求
      <sup>art-75/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-75/par-1/item-3</sup>
      a disposition made by the head of an administrative organ other than the National Tax Agency, a Regional Taxation Bureau, a tax office or a customs house, or by an official of such an agency: a request for review to the President of the National Tax Tribunal.
      <sup>machine translation, not official</sup>

    **第二項**  国税に関する法律に基づき税務署長がした処分で、その処分に係る事項に関する調査が次の各号に掲げる職員によつてされた旨の記載がある書面により通知されたものに不服がある者は、当該各号に定める国税局長又は国税庁長官がその処分をしたものとそれぞれみなして、国税局長がしたものとみなされた処分については当該国税局長に対する再調査の請求又は国税不服審判所長に対する審査請求のうちその処分に不服がある者の選択するいずれかの不服申立てをし、国税庁長官がしたものとみなされた処分については国税庁長官に対する審査請求をすることができる。
    <sup>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</sup>
    A person dissatisfied with a disposition made by a district director under the national tax laws, of which the person was notified by a document stating that the investigation of the matters concerning the disposition was conducted by an official listed in one of the following items, may, deeming the disposition to have been made by the regional commissioner or the Commissioner of the National Tax Agency specified in that item, respectively, file, for a disposition deemed to have been made by a regional commissioner, any one of a request for reinvestigation to that regional commissioner or a request for review to the President of the National Tax Tribunal that the person dissatisfied with the disposition chooses, and, for a disposition deemed to have been made by the Commissioner of the National Tax Agency, a request for review to the Commissioner of the National Tax Agency.
    <sup>machine translation, not official</sup>

      **一**  国税局の当該職員　その処分をした税務署長の管轄区域を所轄する国税局長
      <sup>art-75/par-2/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-2/item-1</sup>
      the relevant official of a Regional Taxation Bureau: the regional commissioner having jurisdiction over the district under the jurisdiction of the district director who made the disposition;
      <sup>machine translation, not official</sup>

      **二**  国税庁の当該職員　国税庁長官
      <sup>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</sup>
      the relevant official of the National Tax Agency: the Commissioner of the National Tax Agency.
      <sup>machine translation, not official</sup>

    **第三項**  第一項第一号イ又は前項（第一号に係る部分に限る。）の規定による再調査の請求（法定の再調査の請求期間経過後にされたものその他その請求が適法にされていないものを除く。次項において同じ。）についての決定があつた場合において、当該再調査の請求をした者が当該決定を経た後の処分になお不服があるときは、その者は、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。
    <sup>art-75/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-3 · https://japanlaw.org/l/337AC0000000066/art-75/par-3</sup>
    If a determination has been made on a request for reinvestigation under paragraph (1), item (i), (a) or the preceding paragraph (limited to the part concerning item (i)) (excluding a request filed after the expiry of the statutory period for requesting reinvestigation or any other request that has not been lawfully filed; the same applies in the following paragraph), and the person who filed the request for reinvestigation is still dissatisfied with the disposition as it stands after that determination, that person may file a request for review with the President of the National Tax Tribunal.
    <sup>machine translation, not official</sup>

    **第四項**  第一項第一号イ又は第二項（第一号に係る部分に限る。）の規定による再調査の請求をしている者は、次の各号のいずれかに該当する場合には、当該再調査の請求に係る処分について、決定を経ないで、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。
    <sup>art-75/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-4 · https://japanlaw.org/l/337AC0000000066/art-75/par-4</sup>
    A person who has filed a request for reinvestigation under paragraph (1), item (i), (a) or paragraph (2) (limited to the part concerning item (i)) may, in any of the following cases, file a request for review with the President of the National Tax Tribunal concerning the disposition to which the request for reinvestigation pertains, without going through a determination:
    <sup>machine translation, not official</sup>

      **一**  再調査の請求をした日（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られた場合にあつては、当該不備を補正した日）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についての決定がない場合
      <sup>art-75/par-4/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-4/item-1</sup>
      if no determination has been made on the request for reinvestigation even after three months have elapsed counting from the day following the day on which the request for reinvestigation was filed (or, if the person was required to correct a deficiency under Article 81, paragraph (3) (Matters to Be Stated in a Written Request for Reinvestigation, etc.), the day on which the person corrected the deficiency);
      <sup>machine translation, not official</sup>

      **二**  その他再調査の請求についての決定を経ないことにつき正当な理由がある場合
      <sup>art-75/par-4/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-4/item-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-4/item-2</sup>
      if there is otherwise a justifiable reason for not going through a determination on the request for reinvestigation.
      <sup>machine translation, not official</sup>

    **第五項**  国税に関する法律に基づく処分で国税庁、国税局、税務署又は税関の職員がしたものに不服がある場合には、それぞれその職員の所属する国税庁、国税局、税務署又は税関の長がその処分をしたものとみなして、第一項の規定を適用する。
    <sup>art-75/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-5 · https://japanlaw.org/l/337AC0000000066/art-75/par-5</sup>
    If a person is dissatisfied with a disposition under the national tax laws made by an official of the National Tax Agency, a Regional Taxation Bureau, a tax office or a customs house, the provisions of paragraph (1) apply by deeming the disposition to have been made by the head of the National Tax Agency, Regional Taxation Bureau, tax office or customs house to which that official belongs, respectively.
    <sup>machine translation, not official</sup>

---

## Cites
- art-75/par-1/item-1: 次項 → 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-75/par-3: 第一項第一号 → 国税通則法 第七十五条第一項第一号 (Article 75, paragraph (1), item (i)), art-75/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-1/item-1
- art-75/par-3: 前項 → 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-75/par-3: 第一号 → 国税通則法 第七十五条第二項第一号 (Article 75, paragraph (2), item (i)), art-75/par-2/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-2/item-1
- art-75/par-3: 次項 → 国税通則法 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-4 · https://japanlaw.org/l/337AC0000000066/art-75/par-4
- art-75/par-4: 第一項第一号 → 国税通則法 第七十五条第一項第一号 (Article 75, paragraph (1), item (i)), art-75/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-1/item-1
- art-75/par-4: 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-75/par-4: 第一号 → 国税通則法 第七十五条第二項第一号 (Article 75, paragraph (2), item (i)), art-75/par-2/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-2/item-1
- art-75/par-4/item-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-75/par-5: 第一項 → 国税通則法 第七十五条第一項 (Article 75, paragraph (1)), art-75/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-1

## Cited by

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

- 国税徴収法 第百七十一条第一項（滞納処分に関する不服申立て等の期限の特例） — https://japanlaw.org/en/national-tax-collection-act/art-171/par-1 · https://japanlaw.org/l/334AC0000000147/art-171/par-1
- 国税徴収法 第百七十一条第二項（滞納処分に関する不服申立て等の期限の特例） — https://japanlaw.org/en/national-tax-collection-act/art-171/par-2 · https://japanlaw.org/l/334AC0000000147/art-171/par-2
- 国税通則法 第七十五条第一項第一号（国税に関する処分についての不服申立て） — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-1/item-1
- 国税通則法 第七十五条第三項（国税に関する処分についての不服申立て） — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-3 · https://japanlaw.org/l/337AC0000000066/art-75/par-3
- 国税通則法 第七十五条第四項（国税に関する処分についての不服申立て） — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-4 · https://japanlaw.org/l/337AC0000000066/art-75/par-4
- 国税通則法 第七十五条第五項（国税に関する処分についての不服申立て） — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-5 · https://japanlaw.org/l/337AC0000000066/art-75/par-5
- 国税通則法 第七十六条第一項（適用除外） — https://japanlaw.org/en/national-tax-general-rules-act/art-76/par-1 · https://japanlaw.org/l/337AC0000000066/art-76/par-1
- 国税通則法 第七十六条第一項第一号（適用除外） — https://japanlaw.org/en/national-tax-general-rules-act/art-76/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-76/par-1/item-1
- 国税通則法 第七十七条第一項（不服申立期間） — https://japanlaw.org/en/national-tax-general-rules-act/art-77/par-1 · https://japanlaw.org/l/337AC0000000066/art-77/par-1
- 国税通則法 第七十七条第二項（不服申立期間） — https://japanlaw.org/en/national-tax-general-rules-act/art-77/par-2 · https://japanlaw.org/l/337AC0000000066/art-77/par-2
- 国税通則法 第七十八条第一項（国税不服審判所） — https://japanlaw.org/en/national-tax-general-rules-act/art-78/par-1 · https://japanlaw.org/l/337AC0000000066/art-78/par-1
- 国税通則法 第八十条第二項（行政不服審査法との関係） — https://japanlaw.org/en/national-tax-general-rules-act/art-80/par-2 · https://japanlaw.org/l/337AC0000000066/art-80/par-2
- 国税通則法 第八十二条第一項（税務署長を経由する再調査の請求） — https://japanlaw.org/en/national-tax-general-rules-act/art-82/par-1 · https://japanlaw.org/l/337AC0000000066/art-82/par-1
- 国税通則法 第八十五条第一項（納税地異動の場合における再調査の請求先等） — https://japanlaw.org/en/national-tax-general-rules-act/art-85/par-1 · https://japanlaw.org/l/337AC0000000066/art-85/par-1
- 国税通則法 第八十七条第二項第一号（審査請求書の記載事項等） — https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-87/par-2/item-1
- 国税通則法 第八十七条第二項第二号（審査請求書の記載事項等） — https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-87/par-2/item-2
- 国税通則法 第九十三条第一項（答弁書の提出等） — https://japanlaw.org/en/national-tax-general-rules-act/art-93/par-1 · https://japanlaw.org/l/337AC0000000066/art-93/par-1
- 国税通則法 第百一条第四項（裁決の方式等） — https://japanlaw.org/en/national-tax-general-rules-act/art-101/par-4 · https://japanlaw.org/l/337AC0000000066/art-101/par-4
- 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
- 国税通則法 第百八条第五項（総代） — https://japanlaw.org/en/national-tax-general-rules-act/art-108/par-5 · https://japanlaw.org/l/337AC0000000066/art-108/par-5
- 国税通則法 第百十条第二項（不服申立ての取下げ） — https://japanlaw.org/en/national-tax-general-rules-act/art-110/par-2 · https://japanlaw.org/l/337AC0000000066/art-110/par-2
- 国税通則法 第百十三条の二第一項（国税庁長官に対する審査請求書の提出等） — https://japanlaw.org/en/national-tax-general-rules-act/art-113-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-1
- 国税通則法 第百十三条の二第二項（国税庁長官に対する審査請求書の提出等） — https://japanlaw.org/en/national-tax-general-rules-act/art-113-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-2
- 国税通則法 第百十三条の二第五項（国税庁長官に対する審査請求書の提出等） — https://japanlaw.org/en/national-tax-general-rules-act/art-113-2/par-5 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-5
- 国税通則法 附則第六条第一項第三号（従前の手続の効力） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6/par-1/item-3

---

## 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-20260918T180319-022, 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