# 国税通則法 / Act on General Rules for National Taxes — 第八十条 (Article 80)

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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: 第八十条 (Article 80)（行政不服審査法との関係） — address `art-80`
- 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-80
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-80
- 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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### 第八十条（行政不服審査法との関係） — Relationship with the Administrative Complaint Review Act
<sup>caption: machine translation, not official</sup>
<sup>art-80 · https://japanlaw.org/ja/national-tax-general-rules-act/art-80 · https://japanlaw.org/l/337AC0000000066/art-80</sup>

    **第一項**  国税に関する法律に基づく処分に対する不服申立て（次項に規定する審査請求を除く。）については、この節その他国税に関する法律に別段の定めがあるものを除き、行政不服審査法（第二章及び第三章（不服申立てに係る手続）を除く。）の定めるところによる。
    <sup>art-80/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-80/par-1 · https://japanlaw.org/l/337AC0000000066/art-80/par-1</sup>
    Appeals against dispositions under the national tax laws (excluding a request for review prescribed in the following paragraph) are governed by the Administrative Complaint Review Act (excluding Chapters II and III (Procedures for Appeals)), except as otherwise provided in this Section or other national tax laws.
    <sup>machine translation, not official</sup>

    **第二項**  第七十五条第一項第二号又は第二項（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については、この節（次款及び第三款（審査請求）を除く。）その他国税に関する法律に別段の定めがあるものを除き、行政不服審査法の定めるところによる。
    <sup>art-80/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-80/par-2 · https://japanlaw.org/l/337AC0000000066/art-80/par-2</sup>
    Requests for review under Article 75, paragraph (1), item (ii) or paragraph (2) (limited to the part concerning item (ii)) (Appeals against Dispositions Concerning National Tax) are governed by the Administrative Complaint Review Act, except as otherwise provided in this Section (excluding the following Subsection and Subsection 3 (Requests for Review)) or other national tax laws.
    <sup>machine translation, not official</sup>

    **第三項**  酒税法第二章（酒類の製造免許及び酒類の販売業免許等）の規定による処分に対する不服申立てについては、行政不服審査法の定めるところによるものとし、この節の規定は、適用しない。
    <sup>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</sup>
    Appeals against dispositions under the provisions of Chapter II (Liquor Manufacturing Licenses and Liquor Sales Business Licenses, etc.) of the Liquor Tax Act are governed by the Administrative Complaint Review Act, and the provisions of this Section do not apply to them.
    <sup>machine translation, not official</sup>

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## Cites
- art-80/par-1: 次項 → 国税通則法 第八十条第二項 (Article 80, paragraph (2)), art-80/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-80/par-2 · https://japanlaw.org/l/337AC0000000066/art-80/par-2
- art-80/par-2: 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-80/par-2: 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-80/par-2: 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

## Cited by

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

- 国税通則法 第七十六条第一項第一号（適用除外） — https://japanlaw.org/ja/national-tax-general-rules-act/art-76/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-76/par-1/item-1
- 国税通則法 第八十条第一項（行政不服審査法との関係） — https://japanlaw.org/ja/national-tax-general-rules-act/art-80/par-1 · https://japanlaw.org/l/337AC0000000066/art-80/par-1
- 国税通則法 第百十五条第一項（不服申立ての前置等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-115/par-1 · https://japanlaw.org/l/337AC0000000066/art-115/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