# 国税通則法 / Act on General Rules for National Taxes — 第百一条 (Article 101)

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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: 第百一条 (Article 101)（裁決の方式等） — address `art-101`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-101
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-101
- 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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### 第百一条（裁決の方式等） — Form of Decisions, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-101 · https://japanlaw.org/ja/national-tax-general-rules-act/art-101 · https://japanlaw.org/l/337AC0000000066/art-101</sup>

    **第一項**  裁決は、次に掲げる事項を記載し、国税不服審判所長が記名押印した裁決書によりしなければならない。
    <sup>art-101/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-101/par-1 · https://japanlaw.org/l/337AC0000000066/art-101/par-1</sup>
    A decision must be made by means of a written decision stating the following matters and bearing the name and seal of the President of the National Tax Tribunal:
    <sup>machine translation, not official</sup>

      **一**  主文
      <sup>art-101/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-101/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-101/par-1/item-1</sup>
      main text;
      <sup>machine translation, not official</sup>

      **二**  事案の概要
      <sup>art-101/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-101/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-101/par-1/item-2</sup>
      outline of the case;
      <sup>machine translation, not official</sup>

      **三**  審理関係人の主張の要旨
      <sup>art-101/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-101/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-101/par-1/item-3</sup>
      summary of the assertions of the parties to the proceedings;
      <sup>machine translation, not official</sup>

      **四**  理由
      <sup>art-101/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-101/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-101/par-1/item-4</sup>
      reasons.
      <sup>machine translation, not official</sup>

    **第二項**  第八十四条第八項（決定の手続等）の規定は、前項の裁決について準用する。
    <sup>art-101/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-101/par-2 · https://japanlaw.org/l/337AC0000000066/art-101/par-2</sup>
    The provisions of Article 84, paragraph (8) (Procedures for Determinations, etc.) apply mutatis mutandis to the decision referred to in the preceding paragraph.
    <sup>machine translation, not official</sup>

    **第三項**  裁決は、審査請求人（当該審査請求が処分の相手方以外の者のしたものである場合における第九十八条第三項（裁決）の規定による裁決にあつては、審査請求人及び処分の相手方）に裁決書の謄本が送達された時に、その効力を生ずる。
    <sup>art-101/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-101/par-3 · https://japanlaw.org/l/337AC0000000066/art-101/par-3</sup>
    A decision becomes effective when a transcript of the written decision is served on the requester for review (or, in the case of a decision under the provisions of Article 98, paragraph (3) (Decisions) where the request for review was made by a person other than the addressee of the disposition, on the requester for review and the addressee of the disposition).
    <sup>machine translation, not official</sup>

    **第四項**  国税不服審判所長は、裁決書の謄本を参加人及び原処分庁（第七十五条第二項（第一号に係る部分に限る。）（国税に関する処分についての不服申立て）に規定する処分に係る審査請求にあつては、当該処分に係る税務署長を含む。）に送付しなければならない。
    <sup>art-101/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-101/par-4 · https://japanlaw.org/l/337AC0000000066/art-101/par-4</sup>
    The President of the National Tax Tribunal must send a transcript of the written decision to the intervenors and the agency that made the original disposition (in the case of a request for review concerning a disposition prescribed in Article 75, paragraph (2) (limited to the part pertaining to item (i)) (Appeals against Dispositions concerning National Taxes), including the district director connected with that disposition).
    <sup>machine translation, not official</sup>

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## Cites
- art-101/par-2: 第八十四条第八項 → 国税通則法 第八十四条第八項 (Article 84, paragraph (8)), art-84/par-8 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-8 · https://japanlaw.org/l/337AC0000000066/art-84/par-8
- art-101/par-2: 前項 → 国税通則法 第百一条第一項 (Article 101, paragraph (1)), art-101/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-101/par-1 · https://japanlaw.org/l/337AC0000000066/art-101/par-1
- art-101/par-3: 第九十八条第三項 → 国税通則法 第九十八条第三項 (Article 98, paragraph (3)), art-98/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-98/par-3 · https://japanlaw.org/l/337AC0000000066/art-98/par-3
- art-101/par-4: 第七十五条第二項 → 国税通則法 第七十五条第二項 (Article 75, paragraph (2)), art-75/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-2
- art-101/par-4: 第一号 → 国税通則法 第七十五条第二項第一号 (Article 75, paragraph (2), item (i)), art-75/par-2/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-2/item-1

## Cited by

1 provision cites this one. No official source publishes this direction.

- 国税通則法 第百一条第二項（裁決の方式等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-101/par-2 · https://japanlaw.org/l/337AC0000000066/art-101/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