# 国税通則法 / Act on General Rules for National Taxes — 第九十七条の三 (Article 97-3)

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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: 第九十七条の三 (Article 97-3)（審理関係人による物件の閲覧等） — address `art-97-3`
- 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-97-3
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-97-3
- 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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### 第九十七条の三（審理関係人による物件の閲覧等） — Inspection of Articles, etc. by Parties to the Proceedings
<sup>caption: machine translation, not official</sup>
<sup>art-97-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-3 · https://japanlaw.org/l/337AC0000000066/art-97-3</sup>

    **第一項**  審理関係人は、次条第一項又は第二項の規定により審理手続が終結するまでの間、担当審判官に対し、第九十六条第一項若しくは第二項（証拠書類等の提出）又は第九十七条第一項第二号（審理のための質問、検査等）の規定により提出された書類その他の物件の閲覧（電磁的記録にあつては、記録された事項を財務省令で定めるところにより表示したものの閲覧）又は当該書類の写し若しくは当該電磁的記録に記録された事項を記載した書面の交付を求めることができる。この場合において、担当審判官は、第三者の利益を害するおそれがあると認めるとき、その他正当な理由があるときでなければ、その閲覧又は交付を拒むことができない。
    <sup>art-97-3/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-1</sup>
    Until the review proceedings are concluded under paragraph (1) or (2) of the following Article, a party to the proceedings may request the presiding tribunal judge to allow inspection of the documents or other articles submitted under Article 96, paragraph (1) or (2) (Submission of Documentary Evidence, etc.) or Article 97, paragraph (1), item (ii) (Questioning, Inspection, etc. for Examination) (or, for an electronic or magnetic record, inspection of the matters recorded in it as displayed in the manner specified by Ministry of Finance Order), or to deliver a copy of those documents or a document stating the matters recorded in that electronic or magnetic record. In this case, the presiding tribunal judge may not refuse the inspection or delivery unless the presiding tribunal judge finds that there is a risk of harm to the interests of a third party, or there is another justifiable reason.
    <sup>machine translation, not official</sup>

    **第二項**  担当審判官は、前項の規定による閲覧をさせ、又は同項の規定による交付をしようとするときは、当該閲覧又は交付に係る書類その他の物件の提出人の意見を聴かなければならない。ただし、担当審判官が、その必要がないと認めるときは、この限りでない。
    <sup>art-97-3/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-3/par-2 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-2</sup>
    When the presiding tribunal judge intends to allow inspection under the preceding paragraph or to make a delivery under that paragraph, the presiding tribunal judge must hear the opinion of the person who submitted the documents or other articles subject to that inspection or delivery; provided, however, that this does not apply if the presiding tribunal judge finds it unnecessary.
    <sup>machine translation, not official</sup>

    **第三項**  担当審判官は、第一項の規定による閲覧について、日時及び場所を指定することができる。
    <sup>art-97-3/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-3/par-3 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-3</sup>
    The presiding tribunal judge may designate the date and time and the place for inspection under paragraph (1).
    <sup>machine translation, not official</sup>

    **第四項**  第一項の規定による交付を受ける審査請求人又は参加人は、政令で定めるところにより、実費の範囲内において政令で定める額の手数料を納めなければならない。
    <sup>art-97-3/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-3/par-4 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-4</sup>
    A requester for review or intervenor who receives a delivery under paragraph (1) must, pursuant to the provisions of Cabinet Order, pay a fee in the amount specified by Cabinet Order within the limits of the actual cost.
    <sup>machine translation, not official</sup>

    **第五項**  担当審判官は、経済的困難その他特別の理由があると認めるときは、政令で定めるところにより、前項の手数料を減額し、又は免除することができる。
    <sup>art-97-3/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-3/par-5 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-5</sup>
    If the presiding tribunal judge finds that there is economic hardship or another special reason, the presiding tribunal judge may, pursuant to the provisions of Cabinet Order, reduce or waive the fee referred to in the preceding paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-97-3/par-1: 次条第一項 → 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
- art-97-3/par-1: 第二項 → 国税通則法 第九十七条の四第二項 (Article 97-4, paragraph (2)), art-97-4/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-2 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2
- art-97-3/par-1: 第九十六条第一項 → 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-97-3/par-1: 第二項 → 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
- art-97-3/par-1: 第九十七条第一項第二号 → 国税通則法 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), art-97/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-2
- art-97-3/par-2: 前項 → 国税通則法 第九十七条の三第一項 (Article 97-3, paragraph (1)), art-97-3/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-1
- art-97-3/par-3: 第一項 → 国税通則法 第九十七条の三第一項 (Article 97-3, paragraph (1)), art-97-3/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-1
- art-97-3/par-4: 第一項 → 国税通則法 第九十七条の三第一項 (Article 97-3, paragraph (1)), art-97-3/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-3/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-1
- art-97-3/par-5: 前項 → 国税通則法 第九十七条の三第四項 (Article 97-3, paragraph (4)), art-97-3/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-97-3/par-4 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-4

## 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 第九十七条の三第二項（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-2 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-2
- 国税通則法 第九十七条の三第三項（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-3 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-3
- 国税通則法 第九十七条の三第四項（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-4 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-4
- 国税通則法 第九十七条の三第五項（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-5 · https://japanlaw.org/l/337AC0000000066/art-97-3/par-5

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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-20260918T180319-027, 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