# 国税通則法 / Act on General Rules for National Taxes — 第百八条 (Article 108) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-108. 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: 第百八条 (Article 108)（総代） — address `art-108` - 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-108 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-108 - 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. --- ### 第百八条（総代） — Representatives caption: machine translation, not official art-108 · https://japanlaw.org/ja/national-tax-general-rules-act/art-108 · https://japanlaw.org/l/337AC0000000066/art-108 **第一項** 多数人が共同して不服申立てをするときは、三人を超えない総代を互選することができる。 art-108/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-108/par-1 · https://japanlaw.org/l/337AC0000000066/art-108/par-1 If multiple persons jointly file an appeal, they may mutually elect not more than three representatives from among themselves. machine translation, not official **第二項** 共同不服申立人が総代を互選しない場合において、必要があると認めるときは、国税不服審判所長等は、総代の互選を命ずることができる。 art-108/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-108/par-2 · https://japanlaw.org/l/337AC0000000066/art-108/par-2 If joint appellants do not mutually elect representatives, the President of the National Tax Tribunal, etc. may, if they find it necessary, order the mutual election of representatives. machine translation, not official **第三項** 総代は、各自、他の共同不服申立人のために、不服申立ての取下げを除き、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。 art-108/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-108/par-3 · https://japanlaw.org/l/337AC0000000066/art-108/par-3 Each representative may perform any and all acts concerning the appeal on behalf of the other joint appellants, excluding the withdrawal of the appeal. machine translation, not official **第四項** 総代が選任されたときは、共同不服申立人は、総代を通じてのみ前項の行為をすることができる。 art-108/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-108/par-4 · https://japanlaw.org/l/337AC0000000066/art-108/par-4 When representatives have been appointed, the joint appellants may perform the acts referred to in the preceding paragraph only through the representatives. machine translation, not official **第五項** 共同不服申立人に対する国税不服審判所長等（担当審判官及び第七十五条第一項第二号又は第二項（第二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）の規定による審査請求に係る審理員を含む。）の通知その他の行為は、二人以上の総代が選任されている場合においても、一人の総代に対してすれば足りる。 art-108/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-108/par-5 · https://japanlaw.org/l/337AC0000000066/art-108/par-5 A notice or other act of the President of the National Tax Tribunal, etc. (including the presiding tribunal judge and the review officer for a request for review under the provisions of Article 75, paragraph (1), item (ii) or paragraph (2) (limited to the part pertaining to item (ii)) (Appeals against Dispositions concerning National Taxes)) directed to joint appellants suffices if made to one representative, even where two or more representatives have been appointed. machine translation, not official **第六項** 共同不服申立人は、必要があると認める場合には、総代を解任することができる。 art-108/par-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-108/par-6 · https://japanlaw.org/l/337AC0000000066/art-108/par-6 Joint appellants may dismiss representatives if they find it necessary. machine translation, not official **第七項** 総代の権限の行使に関し必要な事項は、政令で定める。 art-108/par-7 · https://japanlaw.org/ja/national-tax-general-rules-act/art-108/par-7 · https://japanlaw.org/l/337AC0000000066/art-108/par-7 Necessary matters concerning the exercise of a representative's authority are specified by Cabinet Order. machine translation, not official --- ## Cites - art-108/par-4: 前項 → 国税通則法 第百八条第三項 (Article 108, paragraph (3)), art-108/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-108/par-3 · https://japanlaw.org/l/337AC0000000066/art-108/par-3 - art-108/par-5: 第七十五条第一項第二号 → 国税通則法 第七十五条第一項第二号 (Article 75, paragraph (1), item (ii)), art-75/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-1/item-2 - art-108/par-5: 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-108/par-5: 第二号 → 国税通則法 第七十五条第二項第二号 (Article 75, paragraph (2), item (ii)), art-75/par-2/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-75/par-2/item-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第百五条第八項（不服申立てと国税の徴収との関係） — https://japanlaw.org/ja/national-tax-general-rules-act/art-105/par-8 · https://japanlaw.org/l/337AC0000000066/art-105/par-8 - 国税通則法 第百八条第四項（総代） — https://japanlaw.org/ja/national-tax-general-rules-act/art-108/par-4 · https://japanlaw.org/l/337AC0000000066/art-108/par-4 --- ## 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 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-030, 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