# 国税通則法 / Act on General Rules for National Taxes — 第七十六条 (Article 76)

This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-76. 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: 第七十六条 (Article 76)（適用除外） — address `art-76`
- 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-76
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-76
- 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.

---

### 第七十六条（適用除外） — Exclusion from Application
<sup>caption: machine translation, not official</sup>
<sup>art-76 · https://japanlaw.org/en/national-tax-general-rules-act/art-76 · https://japanlaw.org/l/337AC0000000066/art-76</sup>

    **第一項**  次に掲げる処分については、前条の規定は、適用しない。
    <sup>art-76/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-76/par-1 · https://japanlaw.org/l/337AC0000000066/art-76/par-1</sup>
    The provisions of the preceding Article do not apply to the following dispositions:
    <sup>machine translation, not official</sup>

      **一**  この節又は行政不服審査法（平成二十六年法律第六十八号）の規定による処分その他前条の規定による不服申立て（第八十条第三項（行政不服審査法との関係）を除き、以下「不服申立て」という。）についてした処分
      <sup>art-76/par-1/item-1 · 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</sup>
      a disposition under this Section or the Administrative Complaint Review Act (Act No. 68 of 2014), or any other disposition made with regard to an appeal under the preceding Article (hereinafter referred to as an "appeal", except in Article 80, paragraph (3) (Relationship with the Administrative Complaint Review Act));
      <sup>machine translation, not official</sup>

      **二**  行政不服審査法第七条第一項第七号（適用除外）に掲げる処分
      <sup>art-76/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-76/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-76/par-1/item-2</sup>
      a disposition listed in Article 7, paragraph (1), item (vii) (Exclusion from Application) of the Administrative Complaint Review Act.
      <sup>machine translation, not official</sup>

    **第二項**  この節の規定による処分その他不服申立てについてする処分に係る不作為については、行政不服審査法第三条（不作為についての審査請求）の規定は、適用しない。
    <sup>art-76/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-76/par-2 · https://japanlaw.org/l/337AC0000000066/art-76/par-2</sup>
    The provisions of Article 3 (Request for Review of Inaction) of the Administrative Complaint Review Act do not apply to inaction concerning a disposition under this Section or any other disposition to be made with regard to an appeal.
    <sup>machine translation, not official</sup>

---

## Cites
- art-76/par-1: 前条 → 国税通則法 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/national-tax-general-rules-act/art-75 · https://japanlaw.org/l/337AC0000000066/art-75
- art-76/par-1/item-1: 前条 → 国税通則法 第七十五条 (Article 75), art-75 — https://japanlaw.org/en/national-tax-general-rules-act/art-75 · https://japanlaw.org/l/337AC0000000066/art-75
- art-76/par-1/item-1: 第八十条第三項 → 国税通則法 第八十条第三項 (Article 80, paragraph (3)), art-80/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-80/par-3 · https://japanlaw.org/l/337AC0000000066/art-80/par-3
- art-76/par-1/item-2: 行政不服審査法第七条第一項第七号 → 行政不服審査法 第七条第一項第七号 (Article 7, paragraph (1), item (vii)), art-7/par-1/item-7 — https://japanlaw.org/en/administrative-complaint-review-act/art-7/par-1/item-7 · https://japanlaw.org/l/426AC0000000068/art-7/par-1/item-7
- art-76/par-2: 行政不服審査法第三条 → 行政不服審査法 第三条 (Article 3), art-3 — https://japanlaw.org/en/administrative-complaint-review-act/art-3 · https://japanlaw.org/l/426AC0000000068/art-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-20260918T180319-023, 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