# 国税通則法 / Act on General Rules for National Taxes — 第七十七条の二 (Article 77-2)

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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: 第七十七条の二 (Article 77-2)（標準審理期間） — address `art-77-2`
- 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-77-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-77-2
- 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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### 第七十七条の二（標準審理期間） — Standard Period for Examination
<sup>caption: machine translation, not official</sup>
<sup>art-77-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-77-2 · https://japanlaw.org/l/337AC0000000066/art-77-2</sup>

    **第一項**  国税庁長官、国税不服審判所長、国税局長、税務署長又は税関長は、不服申立てがその事務所に到達してから当該不服申立てについての決定又は裁決をするまでに通常要すべき標準的な期間を定めるよう努めるとともに、これを定めたときは、その事務所における備付けその他の適当な方法により公にしておかなければならない。
    <sup>art-77-2/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-77-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-77-2/par-1</sup>
    The Commissioner of the National Tax Agency, the President of the National Tax Tribunal, a regional commissioner, a district director or a director-general of a customs house must endeavor to establish a standard period normally required from the time an appeal arrives at their office until a determination or decision is made on the appeal, and, when they have established such a period, must make it public by keeping it available at that office or by other appropriate means.
    <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-20260918T180319-023, 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