# 国税通則法 / Act on General Rules for National Taxes — 第八十一条 (Article 81) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-81. 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: 第八十一条 (Article 81)（再調査の請求書の記載事項等） — address `art-81` - 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-81 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-81 - 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. --- ### 第八十一条（再調査の請求書の記載事項等） — Matters to Be Stated in a Written Request for Reinvestigation, etc. caption: machine translation, not official art-81 · https://japanlaw.org/ja/national-tax-general-rules-act/art-81 · https://japanlaw.org/l/337AC0000000066/art-81 **第一項** 再調査の請求は、次に掲げる事項を記載した書面を提出してしなければならない。 art-81/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-1 · https://japanlaw.org/l/337AC0000000066/art-81/par-1 A request for reinvestigation must be filed by submitting a document stating the following matters: machine translation, not official **一** 再調査の請求に係る処分の内容 art-81/par-1/item-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-81/par-1/item-1 the details of the disposition to which the request for reinvestigation pertains; machine translation, not official **二** 再調査の請求に係る処分があつたことを知つた年月日（当該処分に係る通知を受けた場合には、その受けた年月日） art-81/par-1/item-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-81/par-1/item-2 the date on which the person became aware that the disposition to which the request for reinvestigation pertains had been made (or, if the person received a notice concerning the disposition, the date on which the person received it); machine translation, not official **三** 再調査の請求の趣旨及び理由 art-81/par-1/item-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-81/par-1/item-3 the object of and reasons for the request for reinvestigation; machine translation, not official **四** 再調査の請求の年月日 art-81/par-1/item-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-81/par-1/item-4 the date of the request for reinvestigation. machine translation, not official **第二項** 前項の書面（以下「再調査の請求書」という。）には、同項に規定する事項のほか、第七十七条第一項又は第三項（不服申立期間）に規定する期間の経過後に再調査の請求をする場合においては、同条第一項ただし書又は第三項ただし書に規定する正当な理由を記載しなければならない。 art-81/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-2 · https://japanlaw.org/l/337AC0000000066/art-81/par-2 In addition to the matters prescribed in the preceding paragraph, the document referred to in that paragraph (hereinafter referred to as a "written request for reinvestigation") must, if the request for reinvestigation is filed after the expiry of the period prescribed in Article 77, paragraph (1) or (3) (Period for Filing Appeals), state the justifiable reason prescribed in the proviso to paragraph (1) or the proviso to paragraph (3) of that Article. machine translation, not official **第三項** 再調査の請求がされている税務署長その他の行政機関の長（以下「再調査審理庁」という。）は、再調査の請求書が前二項又は第百二十四条（書類提出者の氏名、住所及び番号の記載）の規定に違反する場合には、相当の期間を定め、その期間内に不備を補正すべきことを求めなければならない。この場合において、不備が軽微なものであるときは、再調査審理庁は、職権で補正することができる。 art-81/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-3 · https://japanlaw.org/l/337AC0000000066/art-81/par-3 If a written request for reinvestigation violates the provisions of the preceding two paragraphs or Article 124 (Statement of Name, Domicile and Identification Number of Person Submitting Documents), the district director or other head of an administrative organ with which the request for reinvestigation has been filed (hereinafter referred to as the "reinvestigation authority") must set a reasonable period and require that the deficiency be corrected within that period. In this case, if the deficiency is minor, the reinvestigation authority may correct it ex officio. machine translation, not official **第四項** 再調査の請求人は、前項の補正を求められた場合には、その再調査の請求に係る税務署その他の行政機関に出頭して補正すべき事項について陳述し、その陳述の内容を当該行政機関の職員が録取した書面を確認することによつても、これをすることができる。 art-81/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-4 · https://japanlaw.org/l/337AC0000000066/art-81/par-4 When required to make the correction referred to in the preceding paragraph, a requester for reinvestigation may also make it by appearing at the tax office or other administrative organ to which the request for reinvestigation pertains, stating the matters to be corrected, and confirming a document in which an official of that administrative organ has recorded the content of the statement. machine translation, not official **第五項** 第三項の場合において再調査の請求人が同項の期間内に不備を補正しないとき、又は再調査の請求が不適法であつて補正することができないことが明らかなときは、再調査審理庁は、第八十四条第一項から第六項まで（決定の手続等）に定める審理手続を経ないで、第八十三条第一項（決定）の規定に基づき、決定で、当該再調査の請求を却下することができる。 art-81/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-5 · https://japanlaw.org/l/337AC0000000066/art-81/par-5 In the case referred to in paragraph (3), if the requester for reinvestigation does not correct the deficiency within the period referred to in that paragraph, or if it is clear that the request for reinvestigation is unlawful and cannot be corrected, the reinvestigation authority may, without going through the review proceedings prescribed in Article 84, paragraphs (1) through (6) (Procedures for Determinations, etc.), dismiss the request for reinvestigation without prejudice by a determination under Article 83, paragraph (1) (Determinations). machine translation, not official --- ## Cites - art-81/par-2: 前項 → 国税通則法 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-1 · https://japanlaw.org/l/337AC0000000066/art-81/par-1 - art-81/par-2: 第七十七条第一項 → 国税通則法 第七十七条第一項 (Article 77, paragraph (1)), 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 - art-81/par-2: 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-81/par-3: 前二項 → 国税通則法 第八十一条第一項 (Article 81, paragraph (1)), art-81/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-1 · https://japanlaw.org/l/337AC0000000066/art-81/par-1 - art-81/par-3: 前二項 → 国税通則法 第八十一条第二項 (Article 81, paragraph (2)), art-81/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-2 · https://japanlaw.org/l/337AC0000000066/art-81/par-2 - art-81/par-3: 第百二十四条 → 国税通則法 第百二十四条 (Article 124), art-124 — https://japanlaw.org/ja/national-tax-general-rules-act/art-124 · https://japanlaw.org/l/337AC0000000066/art-124 - art-81/par-4: 前項 → 国税通則法 第八十一条第三項 (Article 81, paragraph (3)), art-81/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-3 · https://japanlaw.org/l/337AC0000000066/art-81/par-3 - art-81/par-5: 第三項 → 国税通則法 第八十一条第三項 (Article 81, paragraph (3)), art-81/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-81/par-3 · https://japanlaw.org/l/337AC0000000066/art-81/par-3 - art-81/par-5: 第八十四条第一項から第六項まで → 国税通則法 第八十四条第一項 (Article 84, paragraph (1)), art-84/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-1 · https://japanlaw.org/l/337AC0000000066/art-84/par-1 - art-81/par-5: 第八十四条第一項から第六項まで → 国税通則法 第八十四条第二項 (Article 84, paragraph (2)), art-84/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-2 · https://japanlaw.org/l/337AC0000000066/art-84/par-2 - art-81/par-5: 第八十四条第一項から第六項まで → 国税通則法 第八十四条第三項 (Article 84, paragraph (3)), art-84/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-3 · https://japanlaw.org/l/337AC0000000066/art-84/par-3 - art-81/par-5: 第八十四条第一項から第六項まで → 国税通則法 第八十四条第四項 (Article 84, paragraph (4)), art-84/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-4 · https://japanlaw.org/l/337AC0000000066/art-84/par-4 - art-81/par-5: 第八十四条第一項から第六項まで → 国税通則法 第八十四条第五項 (Article 84, paragraph (5)), art-84/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-5 · https://japanlaw.org/l/337AC0000000066/art-84/par-5 - art-81/par-5: 第八十四条第一項から第六項まで → 国税通則法 第八十四条第六項 (Article 84, paragraph (6)), art-84/par-6 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-6 · https://japanlaw.org/l/337AC0000000066/art-84/par-6 - art-81/par-5: 第八十三条第一項 → 国税通則法 第八十三条第一項 (Article 83, paragraph (1)), art-83/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-83/par-1 · https://japanlaw.org/l/337AC0000000066/art-83/par-1 ## 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 第七十五条第四項第一号（国税に関する処分についての不服申立て） — https://japanlaw.org/ja/national-tax-general-rules-act/art-75/par-4/item-1 · https://japanlaw.org/l/337AC0000000066/art-75/par-4/item-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 第八十一条第三項（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-3 · https://japanlaw.org/l/337AC0000000066/art-81/par-3 - 国税通則法 第八十一条第四項（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-4 · https://japanlaw.org/l/337AC0000000066/art-81/par-4 - 国税通則法 第八十一条第五項（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-5 · https://japanlaw.org/l/337AC0000000066/art-81/par-5 - 国税通則法 第百十一条第一項（三月後の教示） — https://japanlaw.org/ja/national-tax-general-rules-act/art-111/par-1 · https://japanlaw.org/l/337AC0000000066/art-111/par-1 --- ## 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 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-024, 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