# 国税通則法 / Act on General Rules for National Taxes — 第八十七条 (Article 87)

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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: 第八十七条 (Article 87)（審査請求書の記載事項等） — address `art-87`
- 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-87
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-87
- 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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### 第八十七条（審査請求書の記載事項等） — Matters to Be Stated in a Written Request for Review, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-87 · https://japanlaw.org/en/national-tax-general-rules-act/art-87 · https://japanlaw.org/l/337AC0000000066/art-87</sup>

    **第一項**  審査請求は、政令で定めるところにより、次に掲げる事項を記載した書面を提出してしなければならない。
    <sup>art-87/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-1 · https://japanlaw.org/l/337AC0000000066/art-87/par-1</sup>
    A request for review must, pursuant to the provisions of Cabinet Order, be filed by submitting a document stating the following matters:
    <sup>machine translation, not official</sup>

      **一**  審査請求に係る処分の内容
      <sup>art-87/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-87/par-1/item-1</sup>
      the details of the disposition to which the request for review pertains;
      <sup>machine translation, not official</sup>

      **二**  審査請求に係る処分があつたことを知つた年月日（当該処分に係る通知を受けた場合にはその通知を受けた年月日とし、再調査の請求についての決定を経た後の処分について審査請求をする場合には再調査決定書の謄本の送達を受けた年月日とする。）
      <sup>art-87/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-87/par-1/item-2</sup>
      the date on which the person became aware that the disposition to which the request for review pertains had been made (or, if the person received a notice concerning the disposition, the date on which the person received the notice, and, if the request for review is filed concerning the disposition as it stands after a determination on a request for reinvestigation, the date on which the person was served with a certified copy of the written determination on reinvestigation);
      <sup>machine translation, not official</sup>

      **三**  審査請求の趣旨及び理由
      <sup>art-87/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-87/par-1/item-3</sup>
      the object of and reasons for the request for review;
      <sup>machine translation, not official</sup>

      **四**  審査請求の年月日
      <sup>art-87/par-1/item-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-87/par-1/item-4</sup>
      the date of the request for review.
      <sup>machine translation, not official</sup>

    **第二項**  前項の書面（以下この款において「審査請求書」という。）には、同項に規定する事項のほか、次の各号に掲げる場合においては、当該各号に定める事項を記載しなければならない。
    <sup>art-87/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-2 · https://japanlaw.org/l/337AC0000000066/art-87/par-2</sup>
    In addition to the matters prescribed in the preceding paragraph, the document referred to in that paragraph (hereinafter referred to as a "written request for review" in this Subsection) must, in the cases listed in the following items, state the matters specified in those items:
    <sup>machine translation, not official</sup>

      **一**  第七十五条第四項第一号（国税に関する処分についての不服申立て）の規定により再調査の請求についての決定を経ないで審査請求をする場合　再調査の請求をした年月日
      <sup>art-87/par-2/item-1 · 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</sup>
      if a request for review is filed without going through a determination on a request for reinvestigation under Article 75, paragraph (4), item (i) (Appeals against Dispositions Concerning National Tax): the date on which the request for reinvestigation was filed;
      <sup>machine translation, not official</sup>

      **二**  第七十五条第四項第二号の規定により再調査の請求についての決定を経ないで審査請求をする場合　同号に規定する正当な理由
      <sup>art-87/par-2/item-2 · 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</sup>
      if a request for review is filed without going through a determination on a request for reinvestigation under Article 75, paragraph (4), item (ii): the justifiable reason prescribed in that item;
      <sup>machine translation, not official</sup>

      **三**  第七十七条第一項から第三項まで（不服申立期間）に規定する期間の経過後において審査請求をする場合　これらの各項のただし書に規定する正当な理由
      <sup>art-87/par-2/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-2/item-3 · https://japanlaw.org/l/337AC0000000066/art-87/par-2/item-3</sup>
      if a request for review is filed after the expiry of the period prescribed in Article 77, paragraphs (1) through (3) (Period for Filing Appeals): the justifiable reason prescribed in the proviso to the relevant paragraph.
      <sup>machine translation, not official</sup>

    **第三項**  第一項第三号に規定する趣旨は、処分の取消し又は変更を求める範囲を明らかにするように記載するものとし、同号に規定する理由においては、処分に係る通知書その他の書面により通知されている処分の理由に対する審査請求人の主張が明らかにされていなければならないものとする。
    <sup>art-87/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-3 · https://japanlaw.org/l/337AC0000000066/art-87/par-3</sup>
    The object prescribed in paragraph (1), item (iii) is to be stated so as to make clear the extent to which revocation or change of the disposition is sought, and the reasons prescribed in that item are to make clear the assertions of the requester for review against the reasons for the disposition of which the requester was notified by a written notice or other document concerning the disposition.
    <sup>machine translation, not official</sup>

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## Cites
- art-87/par-2: 前項 → 国税通則法 第八十七条第一項 (Article 87, paragraph (1)), art-87/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-1 · https://japanlaw.org/l/337AC0000000066/art-87/par-1
- art-87/par-2/item-1: 第七十五条第四項第一号 → 国税通則法 第七十五条第四項第一号 (Article 75, paragraph (4), item (i)), 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
- art-87/par-2/item-2: 第七十五条第四項第二号 → 国税通則法 第七十五条第四項第二号 (Article 75, paragraph (4), item (ii)), 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
- art-87/par-2/item-3: 第七十七条第一項から第三項まで → 国税通則法 第七十七条第一項 (Article 77, paragraph (1)), art-77/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-77/par-1 · https://japanlaw.org/l/337AC0000000066/art-77/par-1
- art-87/par-2/item-3: 第七十七条第一項から第三項まで → 国税通則法 第七十七条第二項 (Article 77, paragraph (2)), art-77/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-77/par-2 · https://japanlaw.org/l/337AC0000000066/art-77/par-2
- art-87/par-2/item-3: 第七十七条第一項から第三項まで → 国税通則法 第七十七条第三項 (Article 77, paragraph (3)), art-77/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-77/par-3 · https://japanlaw.org/l/337AC0000000066/art-77/par-3
- art-87/par-3: 第一項第三号 → 国税通則法 第八十七条第一項第三号 (Article 87, paragraph (1), item (iii)), art-87/par-1/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-87/par-1/item-3

## Cited by

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

- 国税徴収法 第百七十一条第三項（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-3 · https://japanlaw.org/l/334AC0000000147/art-171/par-3
- 国税通則法 第八十七条第二項（審査請求書の記載事項等） — https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-2 · https://japanlaw.org/l/337AC0000000066/art-87/par-2
- 国税通則法 第八十七条第三項（審査請求書の記載事項等） — https://japanlaw.org/en/national-tax-general-rules-act/art-87/par-3 · https://japanlaw.org/l/337AC0000000066/art-87/par-3
- 国税通則法 第九十一条第一項（審査請求書の補正） — https://japanlaw.org/en/national-tax-general-rules-act/art-91/par-1 · https://japanlaw.org/l/337AC0000000066/art-91/par-1

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## 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
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T182609-001, 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