# 国税通則法 / Act on General Rules for National Taxes — 第八十九条 (Article 89) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-89. 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: 第八十九条 (Article 89)（合意によるみなす審査請求） — address `art-89` - 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-89 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-89 - 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. --- ### 第八十九条（合意によるみなす審査請求） — Deemed Request for Review by Agreement caption: machine translation, not official art-89 · https://japanlaw.org/en/national-tax-general-rules-act/art-89 · https://japanlaw.org/l/337AC0000000066/art-89 **第一項** 税務署長、国税局長又は税関長に対して再調査の請求がされた場合において、当該税務署長、国税局長又は税関長がその再調査の請求を審査請求として取り扱うことを適当と認めてその旨を再調査の請求人に通知し、かつ、当該再調査の請求人がこれに同意したときは、その同意があつた日に、国税不服審判所長に対し、審査請求がされたものとみなす。 art-89/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-89/par-1 · https://japanlaw.org/l/337AC0000000066/art-89/par-1 If a request for reinvestigation has been filed with a district director, a regional commissioner or a director-general of a customs house, and that district director, regional commissioner or director-general of the customs house finds it appropriate to treat the request for reinvestigation as a request for review and notifies the requester for reinvestigation to that effect, and the requester for reinvestigation consents to this, a request for review is deemed to have been filed with the President of the National Tax Tribunal on the day of that consent. machine translation, not official **第二項** 前項の通知に係る書面には、再調査の請求に係る処分の理由が当該処分に係る通知書その他の書面により処分の相手方に通知されている場合を除き、その処分の理由を付記しなければならない。 art-89/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-89/par-2 · https://japanlaw.org/l/337AC0000000066/art-89/par-2 The document concerning the notice referred to in the preceding paragraph must state the reasons for the disposition to which the request for reinvestigation pertains, except where those reasons have been notified to the person to whom the disposition was addressed by a written notice or other document concerning the disposition. machine translation, not official **第三項** 第一項の規定に該当するときは、同項の再調査の請求がされている税務署長、国税局長又は税関長は、その再調査の請求書等を国税不服審判所長に送付し、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。この場合においては、その送付された再調査の請求書は、審査請求書とみなす。 art-89/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-89/par-3 · https://japanlaw.org/l/337AC0000000066/art-89/par-3 If paragraph (1) applies, the district director, regional commissioner or director-general of the customs house with which the request for reinvestigation referred to in that paragraph has been filed must send the written request for reinvestigation, etc. to the President of the National Tax Tribunal, and notify the requester for reinvestigation and the intervenors to that effect. In this case, the written request for reinvestigation so sent is deemed to be a written request for review. machine translation, not official --- ## Cites - art-89/par-2: 前項 → 国税通則法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-89/par-1 · https://japanlaw.org/l/337AC0000000066/art-89/par-1 - art-89/par-3: 第一項 → 国税通則法 第八十九条第一項 (Article 89, paragraph (1)), art-89/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-89/par-1 · https://japanlaw.org/l/337AC0000000066/art-89/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 国税通則法 第八十九条第二項（合意によるみなす審査請求） — https://japanlaw.org/en/national-tax-general-rules-act/art-89/par-2 · https://japanlaw.org/l/337AC0000000066/art-89/par-2 - 国税通則法 第八十九条第三項（合意によるみなす審査請求） — https://japanlaw.org/en/national-tax-general-rules-act/art-89/par-3 · https://japanlaw.org/l/337AC0000000066/art-89/par-3 - 国税通則法 第九十条第四項（他の審査請求に伴うみなす審査請求） — https://japanlaw.org/en/national-tax-general-rules-act/art-90/par-4 · https://japanlaw.org/l/337AC0000000066/art-90/par-4 - 国税通則法 第百十一条第二項（三月後の教示） — https://japanlaw.org/en/national-tax-general-rules-act/art-111/par-2 · https://japanlaw.org/l/337AC0000000066/art-111/par-2 --- ## 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