# 国税通則法 / Act on General Rules for National Taxes — 第八十八条 (Article 88) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-88. 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: 第八十八条 (Article 88)（処分庁を経由する審査請求） — address `art-88` - 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-88 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-88 - 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. --- ### 第八十八条（処分庁を経由する審査請求） — Request for Review Filed via the Agency That Made the Disposition caption: machine translation, not official art-88 · https://japanlaw.org/en/national-tax-general-rules-act/art-88 · https://japanlaw.org/l/337AC0000000066/art-88 **第一項** 審査請求は、審査請求に係る処分（当該処分に係る再調査の請求についての決定を含む。）をした行政機関の長を経由してすることもできる。この場合において、審査請求人は、当該行政機関の長に審査請求書を提出してするものとする。 art-88/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-88/par-1 · https://japanlaw.org/l/337AC0000000066/art-88/par-1 A request for review may also be filed via the head of the administrative organ that made the disposition to which the request for review pertains (including a determination on a request for reinvestigation concerning that disposition). In this case, the requester for review is to file it by submitting the written request for review to that head of the administrative organ. machine translation, not official **第二項** 前項の場合には、同項の行政機関の長は、直ちに、審査請求書を国税不服審判所長に送付しなければならない。 art-88/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-88/par-2 · https://japanlaw.org/l/337AC0000000066/art-88/par-2 In the case referred to in the preceding paragraph, the head of the administrative organ referred to in that paragraph must immediately send the written request for review to the President of the National Tax Tribunal. machine translation, not official **第三項** 第一項の場合における審査請求期間の計算については、同項の行政機関の長に審査請求書が提出された時に審査請求がされたものとみなす。 art-88/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-88/par-3 · https://japanlaw.org/l/337AC0000000066/art-88/par-3 In calculating the period for filing a request for review in the case referred to in paragraph (1), the request for review is deemed to have been filed at the time the written request for review was submitted to the head of the administrative organ referred to in that paragraph. machine translation, not official --- ## Cites - art-88/par-2: 前項 → 国税通則法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-88/par-1 · https://japanlaw.org/l/337AC0000000066/art-88/par-1 - art-88/par-3: 第一項 → 国税通則法 第八十八条第一項 (Article 88, paragraph (1)), art-88/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-88/par-1 · https://japanlaw.org/l/337AC0000000066/art-88/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第八十八条第二項（処分庁を経由する審査請求） — https://japanlaw.org/en/national-tax-general-rules-act/art-88/par-2 · https://japanlaw.org/l/337AC0000000066/art-88/par-2 - 国税通則法 第八十八条第三項（処分庁を経由する審査請求） — https://japanlaw.org/en/national-tax-general-rules-act/art-88/par-3 · https://japanlaw.org/l/337AC0000000066/art-88/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-20260918T180319-025, 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