# 国税通則法 / Act on General Rules for National Taxes — 第九十二条 (Article 92)

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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: 第九十二条 (Article 92)（審理手続を経ないでする却下裁決） — address `art-92`
- 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-92
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-92
- 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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### 第九十二条（審理手続を経ないでする却下裁決） — Decision of Dismissal without Prejudice Made without Going through Review Proceedings
<sup>caption: machine translation, not official</sup>
<sup>art-92 · https://japanlaw.org/en/national-tax-general-rules-act/art-92 · https://japanlaw.org/l/337AC0000000066/art-92</sup>

    **第一項**  前条第一項の場合において、審査請求人が同項の期間内に不備を補正しないときは、国税不服審判所長は、次条から第九十七条の四まで（担当審判官等の審理手続）に定める審理手続を経ないで、第九十八条第一項（裁決）の規定に基づき、裁決で、当該審査請求を却下することができる。
    <sup>art-92/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-92/par-1 · https://japanlaw.org/l/337AC0000000066/art-92/par-1</sup>
    In the case referred to in paragraph (1) of the preceding Article, if the requester for review does not correct the deficiency within the period referred to in that paragraph, the President of the National Tax Tribunal may, without going through the review proceedings prescribed in the following Article through Article 97-4 (Review Proceedings by the Presiding Tribunal Judge, etc.), dismiss the request for review without prejudice by a decision under Article 98, paragraph (1) (Decisions).
    <sup>machine translation, not official</sup>

    **第二項**  審査請求が不適法であつて補正することができないことが明らかなときも、前項と同様とする。
    <sup>art-92/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-92/par-2 · https://japanlaw.org/l/337AC0000000066/art-92/par-2</sup>
    The same as in the preceding paragraph applies if it is clear that a request for review is unlawful and cannot be corrected.
    <sup>machine translation, not official</sup>

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## Cites
- art-92/par-1: 前条第一項 → 国税通則法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-91/par-1 · https://japanlaw.org/l/337AC0000000066/art-91/par-1
- art-92/par-1: 次条から第九十七条の四まで → 国税通則法 第九十二条の二 (Article 92-2), art-92-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-92-2 · https://japanlaw.org/l/337AC0000000066/art-92-2
- art-92/par-1: 次条から第九十七条の四まで → 国税通則法 第九十三条 (Article 93), art-93 — https://japanlaw.org/en/national-tax-general-rules-act/art-93 · https://japanlaw.org/l/337AC0000000066/art-93
- art-92/par-1: 次条から第九十七条の四まで → 国税通則法 第九十四条 (Article 94), art-94 — https://japanlaw.org/en/national-tax-general-rules-act/art-94 · https://japanlaw.org/l/337AC0000000066/art-94
- art-92/par-1: 次条から第九十七条の四まで → 国税通則法 第九十五条 (Article 95), art-95 — https://japanlaw.org/en/national-tax-general-rules-act/art-95 · https://japanlaw.org/l/337AC0000000066/art-95
- art-92/par-1: 次条から第九十七条の四まで → 国税通則法 第九十五条の二 (Article 95-2), art-95-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-95-2 · https://japanlaw.org/l/337AC0000000066/art-95-2
- art-92/par-1: 次条から第九十七条の四まで → 国税通則法 第九十六条 (Article 96), art-96 — https://japanlaw.org/en/national-tax-general-rules-act/art-96 · https://japanlaw.org/l/337AC0000000066/art-96
- art-92/par-1: 次条から第九十七条の四まで → 国税通則法 第九十七条 (Article 97), art-97 — https://japanlaw.org/en/national-tax-general-rules-act/art-97 · https://japanlaw.org/l/337AC0000000066/art-97
- art-92/par-1: 次条から第九十七条の四まで → 国税通則法 第九十七条の二 (Article 97-2), art-97-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-2 · https://japanlaw.org/l/337AC0000000066/art-97-2
- art-92/par-1: 次条から第九十七条の四まで → 国税通則法 第九十七条の三 (Article 97-3), art-97-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-3 · https://japanlaw.org/l/337AC0000000066/art-97-3
- art-92/par-1: 次条から第九十七条の四まで → 国税通則法 第九十七条の四 (Article 97-4), art-97-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-4 · https://japanlaw.org/l/337AC0000000066/art-97-4
- art-92/par-1: 第九十八条第一項 → 国税通則法 第九十八条第一項 (Article 98, paragraph (1)), art-98/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-98/par-1 · https://japanlaw.org/l/337AC0000000066/art-98/par-1
- art-92/par-2: 前項 → 国税通則法 第九十二条第一項 (Article 92, paragraph (1)), art-92/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-92/par-1 · https://japanlaw.org/l/337AC0000000066/art-92/par-1

## Cited by

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

- 国税通則法 第九十二条第二項（審理手続を経ないでする却下裁決） — https://japanlaw.org/en/national-tax-general-rules-act/art-92/par-2 · https://japanlaw.org/l/337AC0000000066/art-92/par-2
- 国税通則法 第九十三条第一項（答弁書の提出等） — https://japanlaw.org/en/national-tax-general-rules-act/art-93/par-1 · https://japanlaw.org/l/337AC0000000066/art-93/par-1
- 国税通則法 第九十八条第四項（裁決） — https://japanlaw.org/en/national-tax-general-rules-act/art-98/par-4 · https://japanlaw.org/l/337AC0000000066/art-98/par-4
- 国税通則法 附則第二条第二項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3421-14/art-2/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3421-14/art-2/par-2

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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-20260918T180319-026, 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