# 国税通則法 / Act on General Rules for National Taxes — 第百七条 (Article 107) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-107. 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: 第百七条 (Article 107)（代理人） — address `art-107` - 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-107 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-107 - 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. --- ### 第百七条（代理人） — Agents caption: machine translation, not official art-107 · https://japanlaw.org/ja/national-tax-general-rules-act/art-107 · https://japanlaw.org/l/337AC0000000066/art-107 **第一項** 不服申立人は、弁護士、税理士その他適当と認める者を代理人に選任することができる。 art-107/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-107/par-1 · https://japanlaw.org/l/337AC0000000066/art-107/par-1 An appellant may appoint an attorney, a certified public tax accountant, or any other person the appellant finds appropriate as an agent. machine translation, not official **第二項** 前項の代理人は、各自、不服申立人のために、当該不服申立てに関する一切の行為をすることができる。ただし、不服申立ての取下げ及び代理人の選任は、特別の委任を受けた場合に限り、することができる。 art-107/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-107/par-2 · https://japanlaw.org/l/337AC0000000066/art-107/par-2 Each agent referred to in the preceding paragraph may perform any and all acts concerning the appeal on behalf of the appellant; provided, however, that the withdrawal of the appeal and the appointment of an agent may be made only if the agent has been given a special mandate. machine translation, not official **第三項** 代理人の権限の行使に関し必要な事項は、政令で定める。 art-107/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-107/par-3 · https://japanlaw.org/l/337AC0000000066/art-107/par-3 Necessary matters concerning the exercise of an agent's authority are specified by Cabinet Order. machine translation, not official --- ## Cites - art-107/par-2: 前項 → 国税通則法 第百七条第一項 (Article 107, paragraph (1)), art-107/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-107/par-1 · https://japanlaw.org/l/337AC0000000066/art-107/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第百七条第二項（代理人） — https://japanlaw.org/ja/national-tax-general-rules-act/art-107/par-2 · https://japanlaw.org/l/337AC0000000066/art-107/par-2 - 国税通則法 第百九条第三項（参加人） — https://japanlaw.org/ja/national-tax-general-rules-act/art-109/par-3 · https://japanlaw.org/l/337AC0000000066/art-109/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-20260918T180319-029, 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