# 国税通則法 / Act on General Rules for National Taxes — 第百十条 (Article 110)

This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-110. 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: 第百十条 (Article 110)（不服申立ての取下げ） — address `art-110`
- 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-110
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-110
- 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.

---

### 第百十条（不服申立ての取下げ） — Withdrawal of Appeals
<sup>caption: machine translation, not official</sup>
<sup>art-110 · https://japanlaw.org/ja/national-tax-general-rules-act/art-110 · https://japanlaw.org/l/337AC0000000066/art-110</sup>

    **第一項**  不服申立人は、不服申立てについての決定又は裁決があるまでは、いつでも、書面により当該不服申立てを取り下げることができる。
    <sup>art-110/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-110/par-1 · https://japanlaw.org/l/337AC0000000066/art-110/par-1</sup>
    An appellant may withdraw the appeal in writing at any time until a determination or decision on the appeal is made.
    <sup>machine translation, not official</sup>

    **第二項**  第七十五条第四項（再調査の請求についての決定を経ない審査請求）の規定による審査請求がされたときは、次の各号に掲げる場合の区分に応じ、当該各号に定める不服申立ては、取り下げられたものとみなす。
    <sup>art-110/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-110/par-2 · https://japanlaw.org/l/337AC0000000066/art-110/par-2</sup>
    When a request for review has been made under the provisions of Article 75, paragraph (4) (Request for Review without a Determination on a Request for Reinvestigation), in the cases listed in the following items, the appeal specified in the respective item is deemed to have been withdrawn:
    <sup>machine translation, not official</sup>

      **一**  再調査審理庁において当該審査請求がされた日以前に再調査の請求に係る処分の全部を取り消す旨の再調査決定書の謄本を発している場合　当該審査請求
      <sup>art-110/par-2/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-110/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-110/par-2/item-1</sup>
      if, on or before the day on which the request for review was made, the reinvestigation authority has sent a certified copy of the written determination on reinvestigation revoking the whole of the disposition to which the request for reinvestigation pertains: that request for review;
      <sup>machine translation, not official</sup>

      **二**  再調査審理庁において当該審査請求がされた日以前に再調査の請求に係る処分の一部を取り消す旨の再調査決定書の謄本を発している場合　その部分についての審査請求
      <sup>art-110/par-2/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-110/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-110/par-2/item-2</sup>
      if, on or before the day on which the request for review was made, the reinvestigation authority has sent a certified copy of the written determination on reinvestigation revoking part of the disposition to which the request for reinvestigation pertains: the request for review with regard to that part;
      <sup>machine translation, not official</sup>

      **三**  その他の場合　その決定を経ないで当該審査請求がされた再調査の請求
      <sup>art-110/par-2/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-110/par-2/item-3 · https://japanlaw.org/l/337AC0000000066/art-110/par-2/item-3</sup>
      in other cases: the request for reinvestigation in respect of which that request for review was made without awaiting the determination on it.
      <sup>machine translation, not official</sup>

---

## Cites
- art-110/par-2: 第七十五条第四項 → 国税通則法 第七十五条第四項 (Article 75, paragraph (4)), art-75/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-4 · https://japanlaw.org/l/337AC0000000066/art-75/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-20260918T180319-030, 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