# 国税通則法 / Act on General Rules for National Taxes — 第九十八条 (Article 98)

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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: 第九十八条 (Article 98)（裁決） — address `art-98`
- 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-98
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-98
- 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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### 第九十八条（裁決） — Decisions
<sup>caption: machine translation, not official</sup>
<sup>art-98 · https://japanlaw.org/en/national-tax-general-rules-act/art-98 · https://japanlaw.org/l/337AC0000000066/art-98</sup>

    **第一項**  審査請求が法定の期間経過後にされたものである場合その他不適法である場合には、国税不服審判所長は、裁決で、当該審査請求を却下する。
    <sup>art-98/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-98/par-1 · https://japanlaw.org/l/337AC0000000066/art-98/par-1</sup>
    If a request for review has been made after the expiration of the statutory period or is otherwise unlawful, the President of the National Tax Tribunal dismisses the request for review by a decision.
    <sup>machine translation, not official</sup>

    **第二項**  審査請求が理由がない場合には、国税不服審判所長は、裁決で、当該審査請求を棄却する。
    <sup>art-98/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-98/par-2 · https://japanlaw.org/l/337AC0000000066/art-98/par-2</sup>
    If a request for review is groundless, the President of the National Tax Tribunal rejects the request for review by a decision.
    <sup>machine translation, not official</sup>

    **第三項**  審査請求が理由がある場合には、国税不服審判所長は、裁決で、当該審査請求に係る処分の全部若しくは一部を取り消し、又はこれを変更する。ただし、審査請求人の不利益に当該処分を変更することはできない。
    <sup>art-98/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-98/par-3 · https://japanlaw.org/l/337AC0000000066/art-98/par-3</sup>
    If a request for review is well-grounded, the President of the National Tax Tribunal, by a decision, revokes the disposition to which the request for review pertains in whole or in part, or changes it; provided, however, that the disposition may not be changed to the disadvantage of the requester for review.
    <sup>machine translation, not official</sup>

    **第四項**  国税不服審判所長は、裁決をする場合（第九十二条（審理手続を経ないでする却下裁決）の規定により当該審査請求を却下する場合を除く。）には、担当審判官及び参加審判官の議決に基づいてこれをしなければならない。
    <sup>art-98/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-98/par-4 · https://japanlaw.org/l/337AC0000000066/art-98/par-4</sup>
    When making a decision (excluding where the President dismisses the request for review pursuant to the provisions of Article 92 (Decision of Dismissal Made without Review Proceedings)), the President of the National Tax Tribunal must make it based on the resolution of the presiding tribunal judge and the associate tribunal examiners.
    <sup>machine translation, not official</sup>

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## Cites
- art-98/par-4: 第九十二条 → 国税通則法 第九十二条 (Article 92), art-92 — https://japanlaw.org/en/national-tax-general-rules-act/art-92 · https://japanlaw.org/l/337AC0000000066/art-92

## 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 第百一条第三項（裁決の方式等） — https://japanlaw.org/en/national-tax-general-rules-act/art-101/par-3 · https://japanlaw.org/l/337AC0000000066/art-101/par-3
- 国税通則法 附則第六条第二項（従前の手続の効力） — https://japanlaw.org/en/national-tax-general-rules-act/suppl-3451-8/art-6/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6/par-2

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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-20260918T180319-028, 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