# 国税通則法 / Act on General Rules for National Taxes — 第九十四条 (Article 94)

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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: 第九十四条 (Article 94)（担当審判官等の指定） — address `art-94`
- 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-94
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-94
- 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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### 第九十四条（担当審判官等の指定） — Designation of the Presiding Tribunal Judge, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-94 · https://japanlaw.org/en/national-tax-general-rules-act/art-94 · https://japanlaw.org/l/337AC0000000066/art-94</sup>

    **第一項**  国税不服審判所長は、審査請求に係る事件の調査及び審理を行わせるため、担当審判官一名及び参加審判官二名以上を指定する。
    <sup>art-94/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-1 · https://japanlaw.org/l/337AC0000000066/art-94/par-1</sup>
    The President of the National Tax Tribunal designates one presiding tribunal judge and two or more associate tribunal judges to investigate and examine a case concerning a request for review.
    <sup>machine translation, not official</sup>

    **第二項**  国税不服審判所長が前項の規定により指定する者は、次に掲げる者以外の者でなければならない。
    <sup>art-94/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2 · https://japanlaw.org/l/337AC0000000066/art-94/par-2</sup>
    The persons designated by the President of the National Tax Tribunal under the preceding paragraph must be persons other than the following:
    <sup>machine translation, not official</sup>

      **一**  審査請求に係る処分又は当該処分に係る再調査の請求についての決定に関与した者
      <sup>art-94/par-2/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-94/par-2/item-1</sup>
      a person who was involved in the disposition to which the request for review pertains or in the determination on a request for reinvestigation concerning that disposition;
      <sup>machine translation, not official</sup>

      **二**  審査請求人
      <sup>art-94/par-2/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-94/par-2/item-2</sup>
      the requester for review;
      <sup>machine translation, not official</sup>

      **三**  審査請求人の配偶者、四親等内の親族又は同居の親族
      <sup>art-94/par-2/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-3 · https://japanlaw.org/l/337AC0000000066/art-94/par-2/item-3</sup>
      the spouse of the requester for review, a relative of the requester within the fourth degree of kinship, or a relative living with the requester;
      <sup>machine translation, not official</sup>

      **四**  審査請求人の代理人
      <sup>art-94/par-2/item-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-4 · https://japanlaw.org/l/337AC0000000066/art-94/par-2/item-4</sup>
      an agent of the requester for review;
      <sup>machine translation, not official</sup>

      **五**  前二号に掲げる者であつた者
      <sup>art-94/par-2/item-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-5 · https://japanlaw.org/l/337AC0000000066/art-94/par-2/item-5</sup>
      a person who was formerly a person listed in the preceding two items;
      <sup>machine translation, not official</sup>

      **六**  審査請求人の後見人、後見監督人、保佐人、保佐監督人、補助人又は補助監督人
      <sup>art-94/par-2/item-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-6 · https://japanlaw.org/l/337AC0000000066/art-94/par-2/item-6</sup>
      a guardian, supervisor of a guardian, curator, supervisor of a curator, assistant or supervisor of an assistant of the requester for review;
      <sup>machine translation, not official</sup>

      **七**  第百九条第一項（参加人）に規定する利害関係人
      <sup>art-94/par-2/item-7 · https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-7 · https://japanlaw.org/l/337AC0000000066/art-94/par-2/item-7</sup>
      an interested person prescribed in Article 109, paragraph (1) (Intervenors).
      <sup>machine translation, not official</sup>

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## Cites
- art-94/par-2: 前項 → 国税通則法 第九十四条第一項 (Article 94, paragraph (1)), art-94/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-1 · https://japanlaw.org/l/337AC0000000066/art-94/par-1
- art-94/par-2/item-5: 前二号 → 国税通則法 第九十四条第二項第三号 (Article 94, paragraph (2), item (iii)), art-94/par-2/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-3 · https://japanlaw.org/l/337AC0000000066/art-94/par-2/item-3
- art-94/par-2/item-5: 前二号 → 国税通則法 第九十四条第二項第四号 (Article 94, paragraph (2), item (iv)), art-94/par-2/item-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-4 · https://japanlaw.org/l/337AC0000000066/art-94/par-2/item-4
- art-94/par-2/item-7: 第百九条第一項 → 国税通則法 第百九条第一項 (Article 109, paragraph (1)), art-109/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-109/par-1 · https://japanlaw.org/l/337AC0000000066/art-109/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 第九十四条第二項（担当審判官等の指定） — https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2 · https://japanlaw.org/l/337AC0000000066/art-94/par-2
- 国税通則法 第九十四条第二項第五号（担当審判官等の指定） — https://japanlaw.org/en/national-tax-general-rules-act/art-94/par-2/item-5 · https://japanlaw.org/l/337AC0000000066/art-94/par-2/item-5
- 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

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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