# 国税通則法 / Act on General Rules for National Taxes — 第九十七条の二 (Article 97-2) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-97-2. 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: 第九十七条の二 (Article 97-2)（審理手続の計画的遂行） — address `art-97-2` - 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-97-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-97-2 - 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. --- ### 第九十七条の二（審理手続の計画的遂行） — Systematic Conduct of Review Proceedings caption: machine translation, not official art-97-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-2 · https://japanlaw.org/l/337AC0000000066/art-97-2 **第一項** 担当審判官は、審査請求に係る事件について、審理すべき事項が多数であり又は錯綜しているなど事件が複雑であることその他の事情により、迅速かつ公正な審理を行うため、第九十五条の二から前条第一項まで（口頭意見陳述等）に定める審理手続を計画的に遂行する必要があると認める場合には、期日及び場所を指定して、審理関係人を招集し、あらかじめ、これらの審理手続の申立てに関する意見の聴取を行うことができる。 art-97-2/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-1 If the presiding tribunal judge finds that, because the case concerning a request for review is complex, such as by involving numerous or intricate matters to be examined, or due to other circumstances, it is necessary to conduct the review proceedings prescribed in Article 95-2 through paragraph (1) of the preceding Article (Oral Statement of Opinion, etc.) in a systematic manner in order to conduct a prompt and fair examination, the presiding tribunal judge may designate a date and place, summon the parties to the proceedings, and hear their opinions in advance on petitions concerning those review proceedings. machine translation, not official **第二項** 担当審判官は、審理関係人が遠隔の地に居住している場合その他相当と認める場合には、政令で定めるところにより、担当審判官及び審理関係人が音声の送受信により通話をすることができる方法によつて、前項に規定する意見の聴取を行うことができる。 art-97-2/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-2 If the parties to the proceedings reside in a distant place or in other cases where the presiding tribunal judge finds it appropriate, the presiding tribunal judge may, pursuant to the provisions of Cabinet Order, hear the opinions referred to in the preceding paragraph by a means that enables the presiding tribunal judge and the parties to the proceedings to communicate with one another by sending and receiving voice. machine translation, not official **第三項** 担当審判官は、前二項の規定による意見の聴取を行つたときは、遅滞なく、第九十五条の二から前条第一項までに定める審理手続の期日及び場所並びに第九十七条の四第一項（審理手続の終結）の規定による審理手続の終結の予定時期を決定し、これらを審理関係人に通知するものとする。当該予定時期を変更したときも、同様とする。 art-97-2/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-3 When the presiding tribunal judge has heard opinions under the preceding two paragraphs, the presiding tribunal judge is to determine without delay the dates and places of the review proceedings prescribed in Article 95-2 through paragraph (1) of the preceding Article and the scheduled time for concluding the review proceedings under Article 97-4, paragraph (1) (Conclusion of Review Proceedings), and notify the parties to the proceedings of these. The same applies when the presiding tribunal judge has changed that scheduled time. machine translation, not official --- ## Cites - art-97-2/par-1: 第九十五条の二 → 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-97-2/par-1: 前条第一項 → 国税通則法 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1 - art-97-2/par-2: 前項 → 国税通則法 第九十七条の二第一項 (Article 97-2, paragraph (1)), art-97-2/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-1 - art-97-2/par-3: 前二項 → 国税通則法 第九十七条の二第一項 (Article 97-2, paragraph (1)), art-97-2/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-1 - art-97-2/par-3: 前二項 → 国税通則法 第九十七条の二第二項 (Article 97-2, paragraph (2)), art-97-2/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-2 - art-97-2/par-3: 第九十五条の二 → 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-97-2/par-3: 前条第一項 → 国税通則法 第九十七条第一項 (Article 97, paragraph (1)), art-97/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1 - art-97-2/par-3: 第九十七条の四第一項 → 国税通則法 第九十七条の四第一項 (Article 97-4, paragraph (1)), art-97-4/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-1 ## Cited by 3 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 第九十七条の二第二項（審理手続の計画的遂行） — https://japanlaw.org/en/national-tax-general-rules-act/art-97-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-2 - 国税通則法 第九十七条の二第三項（審理手続の計画的遂行） — https://japanlaw.org/en/national-tax-general-rules-act/art-97-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-3 --- ## 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