# 国税通則法 / Act on General Rules for National Taxes — 第九十六条 (Article 96) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-96. 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: 第九十六条 (Article 96)（証拠書類等の提出） — address `art-96` - 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-96 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-96 - 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. --- ### 第九十六条（証拠書類等の提出） — Submission of Documentary Evidence, etc. caption: machine translation, not official art-96 · https://japanlaw.org/en/national-tax-general-rules-act/art-96 · https://japanlaw.org/l/337AC0000000066/art-96 **第一項** 審査請求人又は参加人は、証拠書類又は証拠物を提出することができる。 art-96/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-96/par-1 · https://japanlaw.org/l/337AC0000000066/art-96/par-1 The requester for review or an intervenor may submit documentary evidence or articles of evidence. machine translation, not official **第二項** 原処分庁は、当該処分の理由となる事実を証する書類その他の物件を提出することができる。 art-96/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-96/par-2 · https://japanlaw.org/l/337AC0000000066/art-96/par-2 The agency that made the original disposition may submit documents and other articles proving the facts constituting the grounds for the disposition. machine translation, not official **第三項** 前二項の場合において、担当審判官が、証拠書類若しくは証拠物又は書類その他の物件を提出すべき相当の期間を定めたときは、その期間内にこれを提出しなければならない。 art-96/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-96/par-3 · https://japanlaw.org/l/337AC0000000066/art-96/par-3 In the cases referred to in the preceding two paragraphs, if the presiding tribunal judge has set a reasonable period within which the documentary evidence or articles of evidence, or the documents or other articles, are to be submitted, they must be submitted within that period. machine translation, not official --- ## Cites - art-96/par-3: 前二項 → 国税通則法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-96/par-1 · https://japanlaw.org/l/337AC0000000066/art-96/par-1 - art-96/par-3: 前二項 → 国税通則法 第九十六条第二項 (Article 96, paragraph (2)), art-96/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-96/par-2 · https://japanlaw.org/l/337AC0000000066/art-96/par-2 ## Cited by 5 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 第九十六条第三項（証拠書類等の提出） — https://japanlaw.org/en/national-tax-general-rules-act/art-96/par-3 · https://japanlaw.org/l/337AC0000000066/art-96/par-3 - 国税通則法 第九十七条の三第一項（審理関係人による物件の閲覧等） — https://japanlaw.org/en/national-tax-general-rules-act/art-97-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-1 - 国税通則法 第九十七条の四第二項第一号ニ（審理手続の終結） — https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-2/item-1/sub-4 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-1/sub-4 - 国税通則法 第百三条第一項（証拠書類等の返還） — https://japanlaw.org/en/national-tax-general-rules-act/art-103/par-1 · https://japanlaw.org/l/337AC0000000066/art-103/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-20260918T180319-027, 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