# 国税通則法 / Act on General Rules for National Taxes — 第七十八条 (Article 78)
This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-78. 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: 第七十八条 (Article 78)（国税不服審判所） — address `art-78`
- 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-78
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-78
- 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.
---
### 第七十八条（国税不服審判所） — National Tax Tribunal
caption: machine translation, not official
art-78 · https://japanlaw.org/ja/national-tax-general-rules-act/art-78 · https://japanlaw.org/l/337AC0000000066/art-78
**第一項** 国税不服審判所は、国税に関する法律に基づく処分についての審査請求（第七十五条第一項第二号及び第二項（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除く。第三款（審査請求）において同じ。）に対する裁決を行う機関とする。
art-78/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-78/par-1 · https://japanlaw.org/l/337AC0000000066/art-78/par-1
The National Tax Tribunal is the organ that makes decisions on requests for review concerning dispositions under the national tax laws (excluding a request for review under Article 75, paragraph (1), item (ii) and paragraph (2) (limited to the part concerning item (ii)) (Appeals against Dispositions Concerning National Tax); the same applies in Subsection 3 (Requests for Review)).
machine translation, not official
**第二項** 国税不服審判所の長は、国税不服審判所長とし、国税庁長官が財務大臣の承認を受けて、任命する。
art-78/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-78/par-2 · https://japanlaw.org/l/337AC0000000066/art-78/par-2
The head of the National Tax Tribunal is the President of the National Tax Tribunal, who is appointed by the Commissioner of the National Tax Agency with the approval of the Minister of Finance.
machine translation, not official
**第三項** 国税不服審判所の事務の一部を取り扱わせるため、所要の地に支部を置く。
art-78/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-78/par-3 · https://japanlaw.org/l/337AC0000000066/art-78/par-3
Branches are established in the required locations to handle part of the affairs of the National Tax Tribunal.
machine translation, not official
**第四項** 前項の各支部に勤務する国税審判官のうち一人を首席国税審判官とする。首席国税審判官は、当該支部の事務を総括する。
art-78/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-78/par-4 · https://japanlaw.org/l/337AC0000000066/art-78/par-4
One of the National Tax Tribunal judges working at each branch referred to in the preceding paragraph is to be the chief National Tax Tribunal judge. The chief National Tax Tribunal judge oversees the affairs of that branch.
machine translation, not official
**第五項** 国税不服審判所の組織及び運営に関し必要な事項は政令で、支部の名称及び位置は財務省令で定める。
art-78/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-78/par-5 · https://japanlaw.org/l/337AC0000000066/art-78/par-5
Necessary matters concerning the organization and operation of the National Tax Tribunal are specified by Cabinet Order, and the names and locations of the branches are specified by Ministry of Finance Order.
machine translation, not official
---
## Cites
- art-78/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-78/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-78/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-78/par-4: 前項 → 国税通則法 第七十八条第三項 (Article 78, paragraph (3)), art-78/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-78/par-3 · https://japanlaw.org/l/337AC0000000066/art-78/par-3
## Cited by
1 provision cites this one. No official source publishes this direction.
- 国税通則法 第七十八条第四項（国税不服審判所） — https://japanlaw.org/ja/national-tax-general-rules-act/art-78/par-4 · https://japanlaw.org/l/337AC0000000066/art-78/par-4
---
## 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