# 国税通則法 / Act on General Rules for National Taxes — 第八十二条 (Article 82) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-82. 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: 第八十二条 (Article 82)（税務署長を経由する再調査の請求） — address `art-82` - 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-82 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-82 - 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. --- ### 第八十二条（税務署長を経由する再調査の請求） — Request for Reinvestigation Filed via a District Director caption: machine translation, not official art-82 · https://japanlaw.org/en/national-tax-general-rules-act/art-82 · https://japanlaw.org/l/337AC0000000066/art-82 **第一項** 第七十五条第二項（第一号に係る部分に限る。）（国税局の職員の調査に係る処分についての再調査の請求）の規定による再調査の請求は、当該再調査の請求に係る処分をした税務署長を経由してすることもできる。この場合において、再調査の請求人は、当該税務署長に再調査の請求書を提出してするものとする。 art-82/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-82/par-1 · https://japanlaw.org/l/337AC0000000066/art-82/par-1 A request for reinvestigation under Article 75, paragraph (2) (limited to the part concerning item (i)) (Request for Reinvestigation of a Disposition Based on an Investigation by Officials of a Regional Taxation Bureau) may also be filed via the district director who made the disposition to which the request for reinvestigation pertains. In this case, the requester for reinvestigation is to file it by submitting the written request for reinvestigation to that district director. machine translation, not official **第二項** 前項の場合には、同項の税務署長は、直ちに、再調査の請求書を当該税務署長の管轄区域を所轄する国税局長に送付しなければならない。 art-82/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-82/par-2 · https://japanlaw.org/l/337AC0000000066/art-82/par-2 In the case referred to in the preceding paragraph, the district director referred to in that paragraph must immediately send the written request for reinvestigation to the regional commissioner having jurisdiction over the district under that district director's jurisdiction. machine translation, not official **第三項** 第一項の場合における再調査の請求期間の計算については、同項の税務署長に再調査の請求書が提出された時に再調査の請求がされたものとみなす。 art-82/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-82/par-3 · https://japanlaw.org/l/337AC0000000066/art-82/par-3 In calculating the period for requesting reinvestigation in the case referred to in paragraph (1), the request for reinvestigation is deemed to have been filed at the time the written request for reinvestigation was submitted to the district director referred to in that paragraph. machine translation, not official --- ## Cites - art-82/par-1: 第七十五条第二項 → 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-82/par-1: 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-82/par-2: 前項 → 国税通則法 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-82/par-1 · https://japanlaw.org/l/337AC0000000066/art-82/par-1 - art-82/par-3: 第一項 → 国税通則法 第八十二条第一項 (Article 82, paragraph (1)), art-82/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-82/par-1 · https://japanlaw.org/l/337AC0000000066/art-82/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第八十二条第二項（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-2 · https://japanlaw.org/l/337AC0000000066/art-82/par-2 - 国税通則法 第八十二条第三項（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-3 · https://japanlaw.org/l/337AC0000000066/art-82/par-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-20260918T180319-024, 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