# 国税通則法 / Act on General Rules for National Taxes — 第百十四条 (Article 114)

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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: 第百十四条 (Article 114)（行政事件訴訟法との関係） — address `art-114`
- 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-114
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-114
- 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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### 第百十四条（行政事件訴訟法との関係） — Relationship with the Administrative Case Litigation Act
<sup>caption: machine translation, not official</sup>
<sup>art-114 · https://japanlaw.org/ja/national-tax-general-rules-act/art-114 · https://japanlaw.org/l/337AC0000000066/art-114</sup>

  **第一項**  国税に関する法律に基づく処分に関する訴訟については、この節及び他の国税に関する法律に別段の定めがあるものを除き、行政事件訴訟法（昭和三十七年法律第百三十九号）その他の一般の行政事件訴訟に関する法律の定めるところによる。
  <sup>art-114/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-114/par-1 · https://japanlaw.org/l/337AC0000000066/art-114/par-1</sup>
  Litigation concerning a disposition under a law concerning national taxes is governed by the Administrative Case Litigation Act (Act No. 139 of 1962) and other laws concerning general administrative case litigation, except as otherwise provided in this Section and in other laws concerning national taxes.
  <sup>machine translation, not official</sup>

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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-20260918T180319-031, 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