# 国税通則法 / Act on General Rules for National Taxes — 第百十五条 (Article 115) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-115. 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: 第百十五条 (Article 115)（不服申立ての前置等） — address `art-115` - 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-115 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-115 - 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. --- ### 第百十五条（不服申立ての前置等） — Prior Appeal Requirement, etc. caption: machine translation, not official art-115 · https://japanlaw.org/ja/national-tax-general-rules-act/art-115 · https://japanlaw.org/l/337AC0000000066/art-115 **第一項** 国税に関する法律に基づく処分（第八十条第三項（行政不服審査法との関係）に規定する処分を除く。以下この節において同じ。）で不服申立てをすることができるものの取消しを求める訴えは、審査請求についての裁決を経た後でなければ、提起することができない。ただし、次の各号のいずれかに該当するときは、この限りでない。 art-115/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-115/par-1 · https://japanlaw.org/l/337AC0000000066/art-115/par-1 An action seeking the revocation of a disposition under a law concerning national taxes (excluding a disposition prescribed in Article 80, paragraph (3) (Relationship with the Administrative Complaint Review Act); the same applies hereinafter in this Section) against which an appeal may be filed may not be filed until after a decision on a request for review has been made; provided, however, that this does not apply if any of the following items applies: machine translation, not official **一** 国税不服審判所長又は国税庁長官に対して審査請求がされた日の翌日から起算して三月を経過しても裁決がないとき。 art-115/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-115/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-115/par-1/item-1 if no decision has been made even after three months have elapsed from the day following the day on which the request for review was made to the President of the National Tax Tribunal or the Commissioner of the National Tax Agency; machine translation, not official **二** 更正決定等の取消しを求める訴えを提起した者が、その訴訟の係属している間に当該更正決定等に係る国税の課税標準等又は税額等についてされた他の更正決定等の取消しを求めようとするとき。 art-115/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-115/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-115/par-1/item-2 if a person who has filed an action seeking the revocation of a reassessment or determination, etc. seeks, while that action is pending, the revocation of another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. of the national tax to which that reassessment or determination, etc. pertains; machine translation, not official **三** 審査請求についての裁決を経ることにより生ずる著しい損害を避けるため緊急の必要があるとき、その他その裁決を経ないことにつき正当な理由があるとき。 art-115/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-115/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-115/par-1/item-3 if there is an urgent need to avoid significant damage that would arise from awaiting a decision on the request for review, or there are otherwise justifiable grounds for not awaiting that decision. machine translation, not official **第二項** 国税に関する法律に基づく処分についてされた再調査の請求又は審査請求について決定又は裁決をした者は、その決定又は裁決をした時にその処分についての訴訟が係属している場合には、その再調査決定書又は裁決書の謄本をその訴訟が係属している裁判所に送付するものとする。 art-115/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-115/par-2 · https://japanlaw.org/l/337AC0000000066/art-115/par-2 A person who has made a determination or decision on a request for reinvestigation or a request for review filed against a disposition under a law concerning national taxes is to send, if litigation concerning that disposition is pending at the time when the determination or decision is made, a transcript of the written determination on reinvestigation or of the written decision to the court before which that litigation is pending. machine translation, not official --- ## Cites - art-115/par-1: 第八十条第三項 → 国税通則法 第八十条第三項 (Article 80, paragraph (3)), art-80/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-80/par-3 · https://japanlaw.org/l/337AC0000000066/art-80/par-3 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百七十一条第二項（滞納処分に関する不服申立て等の期限の特例） — https://japanlaw.org/ja/national-tax-collection-act/art-171/par-2 · https://japanlaw.org/l/334AC0000000147/art-171/par-2 - 国税通則法 第九十条第一項（他の審査請求に伴うみなす審査請求） — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-1 · https://japanlaw.org/l/337AC0000000066/art-90/par-1 - 国税通則法 附則第八条第一項（不服申立ての前置の特例） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-8/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-8/par-1 - 地方税法 第七十二条の百八第二項（貨物割に係る処分に関する不服審査等の特例） — https://japanlaw.org/ja/local-tax-act/art-72-108/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-108/par-2 - 地方税法 附則第九条の十一第二項（譲渡割に係る処分に関する不服審査等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11/par-2 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第三項第二号（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-3/item-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-3/item-2 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十三条第二項第二号（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-63/par-2/item-2 · https://japanlaw.org/l/423AC0000000117/art-63/par-2/item-2 --- ## 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