# 国税通則法 / Act on General Rules for National Taxes — 第九十七条の四 (Article 97-4)

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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: 第九十七条の四 (Article 97-4)（審理手続の終結） — address `art-97-4`
- 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-97-4
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-97-4
- 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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### 第九十七条の四（審理手続の終結） — Conclusion of Review Proceedings
<sup>caption: machine translation, not official</sup>
<sup>art-97-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-4 · https://japanlaw.org/l/337AC0000000066/art-97-4</sup>

    **第一項**  担当審判官は、必要な審理を終えたと認めるときは、審理手続を終結するものとする。
    <sup>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</sup>
    When the presiding tribunal judge finds that the necessary examination has been completed, the presiding tribunal judge is to conclude the review proceedings.
    <sup>machine translation, not official</sup>

    **第二項**  前項に定めるもののほか、担当審判官は、次の各号のいずれかに該当するときは、審理手続を終結することができる。
    <sup>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</sup>
    Beyond what is provided for in the preceding paragraph, the presiding tribunal judge may conclude the review proceedings if any of the following items applies:
    <sup>machine translation, not official</sup>

      **一**  次のイからホまでに掲げる規定の相当の期間内に、当該イからホまでに定める物件が提出されない場合において、更に一定の期間を示して、当該物件の提出を求めたにもかかわらず、当該提出期間内に当該物件が提出されなかつたとき。
      <sup>art-97-4/par-2/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-1</sup>
      if the articles specified respectively in (a) through (e) below are not submitted within the reasonable period under the provisions listed in (a) through (e), and, even though their submission has been requested with a further fixed period indicated, those articles are not submitted within that submission period;
      <sup>machine translation, not official</sup>

        **イ**  第九十三条第一項前段（答弁書の提出等）　答弁書
        <sup>art-97-4/par-2/item-1/sub-1 · 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</sup>
        the first sentence of Article 93, paragraph (1) (Submission of Written Answer, etc.): written answer;
        <sup>machine translation, not official</sup>

        **ロ**  第九十五条第一項後段（反論書等の提出）　反論書
        <sup>art-97-4/par-2/item-1/sub-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-2/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-1/sub-2</sup>
        the second sentence of Article 95, paragraph (1) (Submission of Written Rebuttal, etc.): written rebuttal;
        <sup>machine translation, not official</sup>

        **ハ**  第九十五条第二項後段　参加人意見書
        <sup>art-97-4/par-2/item-1/sub-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-2/item-1/sub-3 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-1/sub-3</sup>
        the second sentence of Article 95, paragraph (2): intervenor's written opinion;
        <sup>machine translation, not official</sup>

        **ニ**  第九十六条第三項（証拠書類等の提出）　証拠書類若しくは証拠物又は書類その他の物件
        <sup>art-97-4/par-2/item-1/sub-4 · 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</sup>
        Article 96, paragraph (3) (Submission of Documentary Evidence, etc.): documentary evidence or articles of evidence, or documents or other articles;
        <sup>machine translation, not official</sup>

        **ホ**  第九十七条第一項第二号（審理のための質問、検査等）　帳簿書類その他の物件
        <sup>art-97-4/par-2/item-1/sub-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-2/item-1/sub-5 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-1/sub-5</sup>
        Article 97, paragraph (1), item (ii) (Questioning, Inspection, etc. for Review): books and documents, or other articles;
        <sup>machine translation, not official</sup>

      **二**  第九十五条の二第一項（口頭意見陳述）に規定する申立てをした審査請求人又は参加人が、正当な理由がなく、口頭意見陳述に出頭しないとき。
      <sup>art-97-4/par-2/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-2</sup>
      if a requester for review or an intervenor who has filed the petition prescribed in Article 95-2, paragraph (1) (Oral Statement of Opinion) fails to appear for the oral statement of opinion without justifiable grounds.
      <sup>machine translation, not official</sup>

    **第三項**  担当審判官が前二項の規定により審理手続を終結したときは、速やかに、審理関係人に対し、審理手続を終結した旨を通知するものとする。
    <sup>art-97-4/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-3 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-3</sup>
    When the presiding tribunal judge has concluded the review proceedings pursuant to the provisions of the preceding two paragraphs, the presiding tribunal judge is to promptly notify the parties to the proceedings that the review proceedings have been concluded.
    <sup>machine translation, not official</sup>

---

## Cites
- art-97-4/par-2: 前項 → 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-97-4/par-2/item-1/sub-1: 第九十三条第一項 → 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
- art-97-4/par-2/item-1/sub-2: 第九十五条第一項 → 国税通則法 第九十五条第一項 (Article 95, paragraph (1)), art-95/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-95/par-1 · https://japanlaw.org/l/337AC0000000066/art-95/par-1
- art-97-4/par-2/item-1/sub-3: 第九十五条第二項 → 国税通則法 第九十五条第二項 (Article 95, paragraph (2)), art-95/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-95/par-2 · https://japanlaw.org/l/337AC0000000066/art-95/par-2
- art-97-4/par-2/item-1/sub-4: 第九十六条第三項 → 国税通則法 第九十六条第三項 (Article 96, paragraph (3)), 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
- art-97-4/par-2/item-1/sub-5: 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-97-4/par-2/item-2: 第九十五条の二第一項 → 国税通則法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-95-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-1
- art-97-4/par-3: 前二項 → 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-97-4/par-3: 前二項 → 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

## Cited by

8 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 第九十五条第二項（反論書等の提出） — https://japanlaw.org/en/national-tax-general-rules-act/art-95/par-2 · https://japanlaw.org/l/337AC0000000066/art-95/par-2
- 国税通則法 第九十五条の二第二項（口頭意見陳述） — https://japanlaw.org/en/national-tax-general-rules-act/art-95-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-95-2/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
- 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（審理手続の終結） — https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-2 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2
- 国税通則法 第九十七条の四第三項（審理手続の終結） — https://japanlaw.org/en/national-tax-general-rules-act/art-97-4/par-3 · https://japanlaw.org/l/337AC0000000066/art-97-4/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
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-028, 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