# 国税通則法 / Act on General Rules for National Taxes — 第九十三条 (Article 93) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-93. 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: 第九十三条 (Article 93)（答弁書の提出等） — address `art-93` - 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-93 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-93 - 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. --- ### 第九十三条（答弁書の提出等） — Submission of a Written Answer, etc. caption: machine translation, not official art-93 · https://japanlaw.org/en/national-tax-general-rules-act/art-93 · https://japanlaw.org/l/337AC0000000066/art-93 **第一項** 国税不服審判所長は、審査請求書を受理したときは、その審査請求を第九十二条（審理手続を経ないでする却下裁決）の規定により却下する場合を除き、相当の期間を定めて、審査請求の目的となつた処分に係る行政機関の長（第七十五条第二項（第一号に係る部分に限る。）（国税局の職員の調査に係る処分についての再調査の請求）に規定する処分にあつては、当該国税局長。以下「原処分庁」という。）から、答弁書を提出させるものとする。この場合において、国税不服審判所長は、その受理した審査請求書を原処分庁に送付するものとする。 art-93/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-93/par-1 · https://japanlaw.org/l/337AC0000000066/art-93/par-1 When the President of the National Tax Tribunal has accepted a written request for review, the President of the National Tax Tribunal is to set a reasonable period and have the head of the administrative organ concerned with the disposition that is the subject of the request for review (or, for a disposition prescribed in Article 75, paragraph (2) (limited to the part concerning item (i)) (Request for Reinvestigation of a Disposition Based on an Investigation by Officials of a Regional Taxation Bureau), the relevant regional commissioner; hereinafter referred to as the "agency that made the original disposition") submit a written answer, except where the request for review is dismissed without prejudice under Article 92 (Decision of Dismissal without Prejudice Made without Going through Review Proceedings). In this case, the President of the National Tax Tribunal is to send the accepted written request for review to the agency that made the original disposition. machine translation, not official **第二項** 前項の答弁書には、審査請求の趣旨及び理由に対応して、原処分庁の主張を記載しなければならない。 art-93/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-93/par-2 · https://japanlaw.org/l/337AC0000000066/art-93/par-2 The written answer referred to in the preceding paragraph must state the assertions of the agency that made the original disposition in response to the object of and reasons for the request for review. machine translation, not official **第三項** 国税不服審判所長は、原処分庁から答弁書が提出されたときは、これを審査請求人及び参加人に送付しなければならない。 art-93/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-93/par-3 · https://japanlaw.org/l/337AC0000000066/art-93/par-3 When a written answer has been submitted by the agency that made the original disposition, the President of the National Tax Tribunal must send it to the requester for review and the intervenors. machine translation, not official --- ## Cites - art-93/par-1: 第九十二条 → 国税通則法 第九十二条 (Article 92), art-92 — https://japanlaw.org/en/national-tax-general-rules-act/art-92 · https://japanlaw.org/l/337AC0000000066/art-92 - art-93/par-1: 第七十五条第二項 → 国税通則法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-2 - art-93/par-1: 第一号 → 国税通則法 第七十五条第二項第一号 (Article 75, paragraph (2), item (i)), art-75/par-2/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-75/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-2/item-1 - art-93/par-2: 前項 → 国税通則法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-93/par-1 · https://japanlaw.org/l/337AC0000000066/art-93/par-1 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 国税通則法 第九十二条第一項（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-1 · https://japanlaw.org/l/337AC0000000066/art-92/par-1 - 国税通則法 第九十二条の二第一項（審理手続の計画的進行） — https://japanlaw.org/en/national-tax-general-rules-act/art-92-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-92-2/par-1 - 国税通則法 第九十三条第二項（答弁書の提出等） — https://japanlaw.org/en/national-tax-general-rules-act/art-93/par-2 · https://japanlaw.org/l/337AC0000000066/art-93/par-2 - 国税通則法 第九十五条第一項（反論書等の提出） — https://japanlaw.org/en/national-tax-general-rules-act/art-95/par-1 · https://japanlaw.org/l/337AC0000000066/art-95/par-1 - 国税通則法 第九十七条の四第二項第一号イ（審理手続の終結） — https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-2/item-1/sub-1 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-1/sub-1 - 国税通則法 第百十二条第二項（誤つた教示をした場合の救済） — https://japanlaw.org/en/national-tax-general-rules-act/art-112/par-2 · https://japanlaw.org/l/337AC0000000066/art-112/par-2 - 国税通則法 附則第七条第一項（答弁書の特例） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-7/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-7/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-20260918T180319-026, 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