# 国税通則法 / Act on General Rules for National Taxes — 第百十三条の二 (Article 113-2)

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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: 第百十三条の二 (Article 113-2)（国税庁長官に対する審査請求書の提出等） — address `art-113-2`
- 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-113-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-113-2
- 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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### 第百十三条の二（国税庁長官に対する審査請求書の提出等） — Submission of Written Request for Review to the Commissioner of the National Tax Agency, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-113-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2 · https://japanlaw.org/l/337AC0000000066/art-113-2</sup>

    **第一項**  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をする場合における行政不服審査法第十九条第二項（審査請求書の提出）の規定の適用については、同項第一号中「及び住所又は居所」とあるのは、「、住所又は居所及び国税通則法（昭和三十七年法律第六十六号）第七十四条の七の二第三項第四号ハに規定する番号（当該番号を有しない者にあっては、その氏名又は名称及び住所又は居所）」とする。
    <sup>art-113-2/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-1</sup>
    With regard to the application of the provisions of Article 19, paragraph (2) (Submission of Written Request for Review) of the Administrative Complaint Review Act in the case of making 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), the phrase "and domicile or residence" in item (i) of that paragraph is deemed to be replaced with ", domicile or residence, and identification number prescribed in Article 74-7-2, paragraph (3), item (iv), (c) of the Act on General Rules for National Taxes (Act No. 66 of 1962) (or, for a person who does not have an identification number, that person's name and domicile or residence)".
    <sup>machine translation, not official</sup>

    **第二項**  第七十五条第二項（第二号に係る部分に限る。）の規定による審査請求は、当該審査請求に係る処分をした税務署長を経由してすることもできる。この場合において、審査請求人は、当該税務署長に審査請求書を提出してするものとする。
    <sup>art-113-2/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-2</sup>
    A request for review under the provisions of Article 75, paragraph (2) (limited to the part pertaining to item (ii)) may also be made via the district director who made the disposition to which the request for review pertains. In this case, the requester for review is to make it by submitting the written request for review to that district director.
    <sup>machine translation, not official</sup>

    **第三項**  前項の場合には、同項の税務署長は、直ちに、審査請求書を国税庁長官に送付しなければならない。
    <sup>art-113-2/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-3</sup>
    In the case referred to in the preceding paragraph, the district director referred to in that paragraph must immediately send the written request for review to the Commissioner of the National Tax Agency.
    <sup>machine translation, not official</sup>

    **第四項**  第二項の場合における審査請求期間の計算については、同項の税務署長に審査請求書が提出された時に審査請求がされたものとみなす。
    <sup>art-113-2/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-4</sup>
    In calculating the period for making a request for review in the case referred to in paragraph (2), the request for review is deemed to have been made at the time when the written request for review was submitted to the district director referred to in that paragraph.
    <sup>machine translation, not official</sup>

    **第五項**  国税庁長官は、第七十五条第二項（第二号に係る部分に限る。）の規定による審査請求についての裁決をした場合には、裁決書の謄本を、審査請求人のほか、参加人及び当該審査請求に係る処分をした税務署長に送付しなければならない。
    <sup>art-113-2/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2/par-5 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-5</sup>
    When the Commissioner of the National Tax Agency has made a decision on a request for review under the provisions of Article 75, paragraph (2) (limited to the part pertaining to item (ii)), the Commissioner of the National Tax Agency must send a transcript of the written decision to the intervenors and the district director who made the disposition to which the request for review pertains, in addition to the requester for review.
    <sup>machine translation, not official</sup>

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## Cites
- art-113-2/par-1: 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-113-2/par-1: 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-113-2/par-1: 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
- art-113-2/par-1: 行政不服審査法第十九条第二項 → 行政不服審査法 第十九条第二項 (Article 19, paragraph (2)), art-19/par-2 — https://japanlaw.org/ja/administrative-complaint-review-act/art-19/par-2 · https://japanlaw.org/l/426AC0000000068/art-19/par-2
- art-113-2/par-1: 同項第一号 → 行政不服審査法 第十九条第二項第一号 (Article 19, paragraph (2), item (i)), art-19/par-2/item-1 — https://japanlaw.org/ja/administrative-complaint-review-act/art-19/par-2/item-1 · https://japanlaw.org/l/426AC0000000068/art-19/par-2/item-1
- art-113-2/par-1: 国税通則法（昭和三十七年法律第六十六号）第七十四条の七の二第三項第四号 → 国税通則法 第七十四条の七の二第三項第四号 (Article 74-7-2, paragraph (3), item (iv)), art-74-7-2/par-3/item-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-7-2/par-3/item-4 · https://japanlaw.org/l/337AC0000000066/art-74-7-2/par-3/item-4
- art-113-2/par-2: 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-113-2/par-2: 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
- art-113-2/par-3: 前項 → 国税通則法 第百十三条の二第二項 (Article 113-2, paragraph (2)), art-113-2/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-2
- art-113-2/par-4: 第二項 → 国税通則法 第百十三条の二第二項 (Article 113-2, paragraph (2)), art-113-2/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-2
- art-113-2/par-5: 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-113-2/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 第百十三条の二第三項（国税庁長官に対する審査請求書の提出等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-3
- 国税通則法 第百十三条の二第四項（国税庁長官に対する審査請求書の提出等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-113-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-113-2/par-4

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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-20260918T180319-030, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-031, 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