# 国税通則法 / Act on General Rules for National Taxes — 第七十七条 (Article 77)

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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: 第七十七条 (Article 77)（不服申立期間） — address `art-77`
- 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-77
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-77
- 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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### 第七十七条（不服申立期間） — Period for Filing Appeals
<sup>caption: machine translation, not official</sup>
<sup>art-77 · https://japanlaw.org/ja/national-tax-general-rules-act/art-77 · https://japanlaw.org/l/337AC0000000066/art-77</sup>

    **第一項**  不服申立て（第七十五条第三項及び第四項（再調査の請求後にする審査請求）の規定による審査請求を除く。第三項において同じ。）は、処分があつたことを知つた日（処分に係る通知を受けた場合には、その受けた日）の翌日から起算して三月を経過したときは、することができない。ただし、正当な理由があるときは、この限りでない。
    <sup>art-77/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-77/par-1 · https://japanlaw.org/l/337AC0000000066/art-77/par-1</sup>
    An appeal (excluding a request for review under Article 75, paragraphs (3) and (4) (Request for Review after a Request for Reinvestigation); the same applies in paragraph (3)) may not be filed once three months have elapsed counting from the day following the day on which the person became aware that the disposition had been made (or, if the person received a notice concerning the disposition, the day on which the person received it); provided, however, that this does not apply if there is a justifiable reason.
    <sup>machine translation, not official</sup>

    **第二項**  第七十五条第三項の規定による審査請求は、第八十四条第十項（決定の手続等）の規定による再調査決定書の謄本の送達があつた日の翌日から起算して一月を経過したときは、することができない。ただし、正当な理由があるときは、この限りでない。
    <sup>art-77/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-77/par-2 · https://japanlaw.org/l/337AC0000000066/art-77/par-2</sup>
    A request for review under Article 75, paragraph (3) may not be filed once one month has elapsed counting from the day following the day on which a certified copy of the written determination on reinvestigation was served under Article 84, paragraph (10) (Procedures for Determinations, etc.); provided, however, that this does not apply if there is a justifiable reason.
    <sup>machine translation, not official</sup>

    **第三項**  不服申立ては、処分があつた日の翌日から起算して一年を経過したときは、することができない。ただし、正当な理由があるときは、この限りでない。
    <sup>art-77/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-77/par-3 · https://japanlaw.org/l/337AC0000000066/art-77/par-3</sup>
    An appeal may not be filed once one year has elapsed counting from the day following the day on which the disposition was made; provided, however, that this does not apply if there is a justifiable reason.
    <sup>machine translation, not official</sup>

    **第四項**  第二十二条（郵送等に係る納税申告書等の提出時期）の規定は、不服申立てに係る再調査の請求書又は審査請求書について準用する。
    <sup>art-77/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-77/par-4 · https://japanlaw.org/l/337AC0000000066/art-77/par-4</sup>
    The provisions of Article 22 (Time of Submission of Tax Returns, etc. Sent by Mail, etc.) apply mutatis mutandis to a written request for reinvestigation or a written request for review concerning an appeal.
    <sup>machine translation, not official</sup>

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## Cites
- art-77/par-1: 第七十五条第三項 → 国税通則法 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-3 · https://japanlaw.org/l/337AC0000000066/art-75/par-3
- art-77/par-1: 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
- art-77/par-1: 第三項 → 国税通則法 第七十七条第三項 (Article 77, paragraph (3)), art-77/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-77/par-3 · https://japanlaw.org/l/337AC0000000066/art-77/par-3
- art-77/par-2: 第七十五条第三項 → 国税通則法 第七十五条第三項 (Article 75, paragraph (3)), art-75/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-3 · https://japanlaw.org/l/337AC0000000066/art-75/par-3
- art-77/par-2: 第八十四条第十項 → 国税通則法 第八十四条第十項 (Article 84, paragraph (10)), art-84/par-10 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-10 · https://japanlaw.org/l/337AC0000000066/art-84/par-10
- art-77/par-4: 第二十二条 → 国税通則法 第二十二条 (Article 22), art-22 — https://japanlaw.org/ja/national-tax-general-rules-act/art-22 · https://japanlaw.org/l/337AC0000000066/art-22

## Cited by

7 provisions cite this one. No official source publishes this direction.

- 国税徴収法 第百七十一条第一項（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-1 · https://japanlaw.org/l/334AC0000000147/art-171/par-1
- 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
- 国税徴収法 第百七十一条第三項（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-3 · https://japanlaw.org/l/334AC0000000147/art-171/par-3
- 国税通則法 第七十七条第一項（不服申立期間） — https://japanlaw.org/ja/national-tax-general-rules-act/art-77/par-1 · https://japanlaw.org/l/337AC0000000066/art-77/par-1
- 国税通則法 第八十一条第二項（再調査の請求書の記載事項等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-2 · https://japanlaw.org/l/337AC0000000066/art-81/par-2
- 国税通則法 第八十七条第二項第三号（審査請求書の記載事項等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-87/par-2/item-3 · https://japanlaw.org/l/337AC0000000066/art-87/par-2/item-3
- 国税通則法 附則第五条第一項（不服申立期限に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-5/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-5/par-1

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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-20260918T180319-023, 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