# 国税通則法 / Act on General Rules for National Taxes — 第八十六条 (Article 86) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-86. 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: 第八十六条 (Article 86)（再調査の請求事件の決定機関の特例） — address `art-86` - 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-86 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-86 - 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. --- ### 第八十六条（再調査の請求事件の決定機関の特例） — Special Provisions on the Authority That Makes Determinations on Cases of Requests for Reinvestigation caption: machine translation, not official art-86 · https://japanlaw.org/en/national-tax-general-rules-act/art-86 · https://japanlaw.org/l/337AC0000000066/art-86 **第一項** 所得税、法人税、地方法人税、相続税、贈与税、地価税、課税資産の譲渡等に係る消費税、電源開発促進税又は国際観光旅客税に係る税務署長等の処分について再調査の請求がされている場合において、その処分に係る国税の納税地に異動があり、その再調査の請求がされている税務署長等と異動後の納税地を所轄する税務署長等とが異なることとなるときは、当該再調査の請求がされている税務署長等は、再調査の請求人の申立てにより、又は職権で、当該再調査の請求に係る事件を異動後の納税地を所轄する税務署長等に移送することができる。 art-86/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-86/par-1 · https://japanlaw.org/l/337AC0000000066/art-86/par-1 If a request for reinvestigation has been filed concerning a disposition by a district director of the tax office, etc. concerning income tax, corporation tax, local corporation tax, inheritance tax, gift tax, land value tax, consumption tax on the transfer, etc. of a taxable asset, tax for promotion of power-resources development or international tourist tax, and the place for tax payment for the national tax to which the disposition pertains changes, with the result that the district director of the tax office, etc. with which the request for reinvestigation has been filed differs from the district director of the tax office, etc. having jurisdiction over the new place for tax payment, the district director of the tax office, etc. with which the request for reinvestigation has been filed may, upon petition by the requester for reinvestigation or ex officio, transfer the case concerning the request for reinvestigation to the district director of the tax office, etc. having jurisdiction over the new place for tax payment. machine translation, not official **第二項** 前項の規定により再調査の請求に係る事件の移送があつたときは、その移送を受けた税務署長等に初めから再調査の請求がされたものとみなし、当該税務署長等がその再調査の請求についての決定をする。 art-86/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-86/par-2 · https://japanlaw.org/l/337AC0000000066/art-86/par-2 When a case concerning a request for reinvestigation has been transferred under the preceding paragraph, the request for reinvestigation is deemed to have been filed from the beginning with the district director of the tax office, etc. to which the case was transferred, and that district director of the tax office, etc. makes the determination on the request for reinvestigation. machine translation, not official **第三項** 第一項の規定により再調査の請求に係る事件を移送したときは、その移送をした税務署長等は、その再調査の請求に係る再調査の請求書及び関係書類その他の物件（以下「再調査の請求書等」という。）をその移送を受けた税務署長等に送付し、かつ、その旨を再調査の請求人及び参加人に通知しなければならない。 art-86/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-86/par-3 · https://japanlaw.org/l/337AC0000000066/art-86/par-3 When the district director of the tax office, etc. has transferred a case concerning a request for reinvestigation under paragraph (1), it must send the written request for reinvestigation concerning that request for reinvestigation, the related documents and other articles (hereinafter referred to as the "written request for reinvestigation, etc.") to the district director of the tax office, etc. to which the case was transferred, and notify the requester for reinvestigation and the intervenors to that effect. machine translation, not official --- ## Cites - art-86/par-2: 前項 → 国税通則法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-86/par-1 · https://japanlaw.org/l/337AC0000000066/art-86/par-1 - art-86/par-3: 第一項 → 国税通則法 第八十六条第一項 (Article 86, paragraph (1)), art-86/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-86/par-1 · https://japanlaw.org/l/337AC0000000066/art-86/par-1 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 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 第八十六条第二項（再調査の請求事件の決定機関の特例） — https://japanlaw.org/en/national-tax-general-rules-act/art-86/par-2 · https://japanlaw.org/l/337AC0000000066/art-86/par-2 - 国税通則法 第八十六条第三項（再調査の請求事件の決定機関の特例） — https://japanlaw.org/en/national-tax-general-rules-act/art-86/par-3 · https://japanlaw.org/l/337AC0000000066/art-86/par-3 - 地方税法 附則第九条の十一第一項（譲渡割に係る処分に関する不服審査等の特例） — https://japanlaw.org/en/local-tax-act/suppl-3251-226/art-9-11/par-1 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第一項（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-33/par-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-1 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十三条第一項（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/en/reconstruction-funding-act/art-63/par-1 · https://japanlaw.org/l/423AC0000000117/art-63/par-1 --- ## 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-20260918T180319-025, 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