# 国税通則法 / Act on General Rules for National Taxes — 第八十三条 (Article 83) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-83. 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: 第八十三条 (Article 83)（決定） — address `art-83` - 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-83 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-83 - 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. --- ### 第八十三条（決定） — Determinations caption: machine translation, not official art-83 · https://japanlaw.org/ja/national-tax-general-rules-act/art-83 · https://japanlaw.org/l/337AC0000000066/art-83 **第一項** 再調査の請求が法定の期間経過後にされたものである場合その他不適法である場合には、再調査審理庁は、決定で、当該再調査の請求を却下する。 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 If a request for reinvestigation has been filed after the expiry of the statutory period or is otherwise unlawful, the reinvestigation authority dismisses the request for reinvestigation without prejudice by a determination. machine translation, not official **第二項** 再調査の請求が理由がない場合には、再調査審理庁は、決定で、当該再調査の請求を棄却する。 art-83/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-83/par-2 · https://japanlaw.org/l/337AC0000000066/art-83/par-2 If a request for reinvestigation is groundless, the reinvestigation authority dismisses the request for reinvestigation with prejudice by a determination. machine translation, not official **第三項** 再調査の請求が理由がある場合には、再調査審理庁は、決定で、当該再調査の請求に係る処分の全部若しくは一部を取り消し、又はこれを変更する。ただし、再調査の請求人の不利益に当該処分を変更することはできない。 art-83/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-83/par-3 · https://japanlaw.org/l/337AC0000000066/art-83/par-3 If a request for reinvestigation is well-grounded, the reinvestigation authority, by a determination, revokes the disposition to which the request for reinvestigation pertains in whole or in part, or changes it; provided, however, that the disposition may not be changed to the disadvantage of the requester for reinvestigation. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 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 第八十四条第十項（決定の手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-10 · https://japanlaw.org/l/337AC0000000066/art-84/par-10 --- ## 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-20260918T180319-024, 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