# 国税通則法 / Act on General Rules for National Taxes — 第七十九条 (Article 79) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-79. 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: 第七十九条 (Article 79)（国税審判官等） — address `art-79` - 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-79 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-79 - 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. --- ### 第七十九条（国税審判官等） — National Tax Tribunal Judges, etc. caption: machine translation, not official art-79 · https://japanlaw.org/ja/national-tax-general-rules-act/art-79 · https://japanlaw.org/l/337AC0000000066/art-79 **第一項** 国税不服審判所に国税審判官及び国税副審判官を置く。 art-79/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-79/par-1 · https://japanlaw.org/l/337AC0000000066/art-79/par-1 National Tax Tribunal judges and assistant National Tax Tribunal judges are assigned to the National Tax Tribunal. machine translation, not official **第二項** 国税審判官は、国税不服審判所長に対してされた審査請求に係る事件の調査及び審理を行ない、国税副審判官は、国税審判官の命を受け、その事務を整理する。 art-79/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-79/par-2 · https://japanlaw.org/l/337AC0000000066/art-79/par-2 National Tax Tribunal judges investigate and examine cases concerning requests for review filed with the President of the National Tax Tribunal, and assistant National Tax Tribunal judges, under the orders of National Tax Tribunal judges, process those affairs. machine translation, not official **第三項** 国税副審判官のうち国税不服審判所長の指名する者は、国税審判官の職務を行なうことができる。ただし、この法律において担当審判官の職務とされているものについては、この限りでない。 art-79/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-79/par-3 · https://japanlaw.org/l/337AC0000000066/art-79/par-3 An assistant National Tax Tribunal judge designated by the President of the National Tax Tribunal may perform the duties of a National Tax Tribunal judge; provided, however, that this does not apply to duties that this Act assigns to the presiding tribunal judge. machine translation, not official **第四項** 国税審判官の資格は、政令で定める。 art-79/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-79/par-4 · https://japanlaw.org/l/337AC0000000066/art-79/par-4 The qualifications for National Tax Tribunal judges are specified by Cabinet Order. machine translation, not official --- ## 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