# 国税通則法 / Act on General Rules for National Taxes — 第百四条 (Article 104) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-104. 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: 第百四条 (Article 104)（併合審理等） — address `art-104` - 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-104 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-104 - 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. --- ### 第百四条（併合審理等） — Consolidated Review, etc. caption: machine translation, not official art-104 · https://japanlaw.org/ja/national-tax-general-rules-act/art-104 · https://japanlaw.org/l/337AC0000000066/art-104 **第一項** 再調査審理庁又は国税不服審判所長若しくは国税庁長官（以下「国税不服審判所長等」という。）は、必要があると認める場合には、数個の不服申立てに係る審理手続を併合し、又は併合された数個の不服申立てに係る審理手続を分離することができる。 art-104/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-1 · https://japanlaw.org/l/337AC0000000066/art-104/par-1 The reinvestigation authority, or the President of the National Tax Tribunal or the Commissioner of the National Tax Agency (hereinafter referred to as the "President of the National Tax Tribunal, etc."), may, if they find it necessary, consolidate the review proceedings for multiple appeals, or separate the review proceedings for multiple consolidated appeals. machine translation, not official **第二項** 更正決定等について不服申立てがされている場合において、当該更正決定等に係る国税の課税標準等又は税額等についてされた他の更正決定等があるときは、国税不服審判所長等は、前項の規定によるもののほか、当該他の更正決定等について併せて審理することができる。ただし、当該他の更正決定等について不服申立ての決定又は裁決がされているときは、この限りでない。 art-104/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-2 · https://japanlaw.org/l/337AC0000000066/art-104/par-2 If an appeal has been filed against a reassessment or determination, etc., and there is another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. of the national tax to which that reassessment or determination, etc. pertains, the President of the National Tax Tribunal, etc. may, beyond what is done under the provisions of the preceding paragraph, also review that other reassessment or determination, etc.; provided, however, that this does not apply if a determination or decision on an appeal has already been made with regard to that other reassessment or determination, etc. machine translation, not official **第三項** 前項の規定の適用がある場合には、国税不服審判所長等は、当該不服申立てについての決定又は裁決において当該他の更正決定等の全部又は一部を取り消すことができる。 art-104/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-3 · https://japanlaw.org/l/337AC0000000066/art-104/par-3 In the case where the provisions of the preceding paragraph apply, the President of the National Tax Tribunal, etc. may, in the determination or decision on the appeal, revoke that other reassessment or determination, etc. in whole or in part. machine translation, not official **第四項** 前二項の規定は、更正の請求に対する処分について不服申立てがされている場合において、当該更正の請求に係る国税の課税標準等又は税額等についてされた他の更正又は決定があるときについて準用する。 art-104/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-4 · https://japanlaw.org/l/337AC0000000066/art-104/par-4 The provisions of the preceding two paragraphs apply mutatis mutandis in the case where an appeal has been filed against a disposition in response to a request for reassessment and there is another reassessment or determination made with regard to the tax basis, etc. or tax amount, etc. of the national tax to which that request for reassessment pertains. machine translation, not official --- ## Cites - art-104/par-2: 前項 → 国税通則法 第百四条第一項 (Article 104, paragraph (1)), art-104/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-1 · https://japanlaw.org/l/337AC0000000066/art-104/par-1 - art-104/par-3: 前項 → 国税通則法 第百四条第二項 (Article 104, paragraph (2)), art-104/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-2 · https://japanlaw.org/l/337AC0000000066/art-104/par-2 - art-104/par-4: 前二項 → 国税通則法 第百四条第二項 (Article 104, paragraph (2)), art-104/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-2 · https://japanlaw.org/l/337AC0000000066/art-104/par-2 - art-104/par-4: 前二項 → 国税通則法 第百四条第三項 (Article 104, paragraph (3)), art-104/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-3 · https://japanlaw.org/l/337AC0000000066/art-104/par-3 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 国税通則法 第九十条第一項（他の審査請求に伴うみなす審査請求） — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-1 · https://japanlaw.org/l/337AC0000000066/art-90/par-1 - 国税通則法 第百四条第二項（併合審理等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-2 · https://japanlaw.org/l/337AC0000000066/art-104/par-2 - 国税通則法 第百四条第三項（併合審理等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-3 · https://japanlaw.org/l/337AC0000000066/art-104/par-3 - 国税通則法 第百四条第四項（併合審理等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-104/par-4 · https://japanlaw.org/l/337AC0000000066/art-104/par-4 - 地方税法 第七十二条の百八第二項（貨物割に係る処分に関する不服審査等の特例） — https://japanlaw.org/ja/local-tax-act/art-72-108/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-108/par-2 - 地方税法 附則第九条の十一第二項（譲渡割に係る処分に関する不服審査等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11/par-2 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第三項第二号（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-3/item-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-3/item-2 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十三条第二項第二号（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-63/par-2/item-2 · https://japanlaw.org/l/423AC0000000117/art-63/par-2/item-2 --- ## 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-20260918T180319-029, 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