# 国税通則法 / Act on General Rules for National Taxes — 第八十四条 (Article 84)

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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: 第八十四条 (Article 84)（決定の手続等） — address `art-84`
- 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-84
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-84
- 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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### 第八十四条（決定の手続等） — Procedures for Determinations, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-84 · https://japanlaw.org/ja/national-tax-general-rules-act/art-84 · https://japanlaw.org/l/337AC0000000066/art-84</sup>

    **第一項**  再調査審理庁は、再調査の請求人又は参加人（第百九条第三項（参加人）に規定する参加人をいう。以下この款及び次款において同じ。）から申立てがあつた場合には、当該申立てをした者（以下この条において「申立人」という。）に口頭で再調査の請求に係る事件に関する意見を述べる機会を与えなければならない。ただし、当該申立人の所在その他の事情により当該意見を述べる機会を与えることが困難であると認められる場合には、この限りでない。
    <sup>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</sup>
    If the requester for reinvestigation or an intervenor (meaning an intervenor prescribed in Article 109, paragraph (3) (Intervenors); the same applies hereinafter in this Subsection and the following Subsection) so petitions, the reinvestigation authority must give the person who made the petition (hereinafter referred to as the "petitioner" in this Article) an opportunity to state an opinion orally on the case concerning the request for reinvestigation; provided, however, that this does not apply if it is found to be difficult to give that opportunity because of the whereabouts of the petitioner or other circumstances.
    <sup>machine translation, not official</sup>

    **第二項**  前項本文の規定による意見の陳述（以下この条において「口頭意見陳述」という。）は、再調査審理庁が期日及び場所を指定し、再調査の請求人及び参加人を招集してさせるものとする。
    <sup>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</sup>
    The statement of opinion under the main clause of the preceding paragraph (hereinafter referred to as an "oral statement of opinion" in this Article) is to be made by the reinvestigation authority designating the date and place and summoning the requester for reinvestigation and the intervenors.
    <sup>machine translation, not official</sup>

    **第三項**  口頭意見陳述において、申立人は、再調査審理庁の許可を得て、補佐人とともに出頭することができる。
    <sup>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</sup>
    At an oral statement of opinion, the petitioner may appear together with an assistant, with the permission of the reinvestigation authority.
    <sup>machine translation, not official</sup>

    **第四項**  再調査審理庁は、必要があると認める場合には、その行政機関の職員に口頭意見陳述を聴かせることができる。
    <sup>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</sup>
    If it finds it necessary, the reinvestigation authority may have an official of its administrative organ hear an oral statement of opinion.
    <sup>machine translation, not official</sup>

    **第五項**  口頭意見陳述において、再調査審理庁又は前項の職員は、申立人のする陳述が事件に関係のない事項にわたる場合その他相当でない場合には、これを制限することができる。
    <sup>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</sup>
    At an oral statement of opinion, the reinvestigation authority or the official referred to in the preceding paragraph may restrict a statement made by the petitioner if it extends to matters unrelated to the case or is otherwise inappropriate.
    <sup>machine translation, not official</sup>

    **第六項**  再調査の請求人又は参加人は、証拠書類又は証拠物を提出することができる。この場合において、再調査審理庁が、証拠書類又は証拠物を提出すべき相当の期間を定めたときは、その期間内にこれを提出しなければならない。
    <sup>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</sup>
    The requester for reinvestigation or an intervenor may submit documentary evidence or articles of evidence. In this case, if the reinvestigation authority has set a reasonable period within which the documentary evidence or articles of evidence is to be submitted, it must be submitted within that period.
    <sup>machine translation, not official</sup>

    **第七項**  再調査の請求についての決定は、主文及び理由を記載し、再調査審理庁が記名押印した再調査決定書によりしなければならない。
    <sup>art-84/par-7 · https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-7 · https://japanlaw.org/l/337AC0000000066/art-84/par-7</sup>
    A determination on a request for reinvestigation must be made by means of a written determination on reinvestigation that states the main text and the reasons and bears the name and seal of the reinvestigation authority.
    <sup>machine translation, not official</sup>

    **第八項**  再調査の請求についての決定で当該再調査の請求に係る処分の全部又は一部を維持する場合における前項に規定する理由においては、その維持される処分を正当とする理由が明らかにされていなければならない。
    <sup>art-84/par-8 · https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-8 · https://japanlaw.org/l/337AC0000000066/art-84/par-8</sup>
    If a determination on a request for reinvestigation upholds all or part of the disposition to which the request for reinvestigation pertains, the reasons referred to in the preceding paragraph must make clear the reasons for which the upheld disposition is justified.
    <sup>machine translation, not official</sup>

    **第九項**  再調査審理庁は、第七項の再調査決定書（再調査の請求に係る処分の全部を取り消す決定に係るものを除く。）に、再調査の請求に係る処分につき国税不服審判所長に対して審査請求をすることができる旨（却下の決定である場合にあつては、当該却下の決定が違法な場合に限り審査請求をすることができる旨）及び審査請求期間を記載して、これらを教示しなければならない。
    <sup>art-84/par-9 · https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-9 · https://japanlaw.org/l/337AC0000000066/art-84/par-9</sup>
    The reinvestigation authority must state in the written determination on reinvestigation referred to in paragraph (7) (excluding one for a determination revoking the whole of the disposition to which the request for reinvestigation pertains) that a request for review may be filed with the President of the National Tax Tribunal concerning the disposition to which the request for reinvestigation pertains (or, for a determination of dismissal without prejudice, that a request for review may be filed only if that determination of dismissal without prejudice is unlawful), as well as the period for requesting reconsideration, and thereby inform the recipient of these.
    <sup>machine translation, not official</sup>

    **第十項**  再調査の請求についての決定は、再調査の請求人（当該再調査の請求が処分の相手方以外の者のしたものである場合における前条第三項の規定による決定にあつては、再調査の請求人及び処分の相手方）に再調査決定書の謄本が送達された時に、その効力を生ずる。
    <sup>art-84/par-10 · https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-10 · https://japanlaw.org/l/337AC0000000066/art-84/par-10</sup>
    A determination on a request for reinvestigation takes effect when a certified copy of the written determination on reinvestigation is served on the requester for reinvestigation (or, for a determination under paragraph (3) of the preceding Article in the case where the request for reinvestigation was filed by a person other than the person to whom the disposition was addressed, on the requester for reinvestigation and the person to whom the disposition was addressed).
    <sup>machine translation, not official</sup>

    **第十一項**  再調査審理庁は、再調査決定書の謄本を参加人に送付しなければならない。
    <sup>art-84/par-11 · https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-11 · https://japanlaw.org/l/337AC0000000066/art-84/par-11</sup>
    The reinvestigation authority must send a certified copy of the written determination on reinvestigation to the intervenors.
    <sup>machine translation, not official</sup>

    **第十二項**  再調査審理庁は、再調査の請求についての決定をしたときは、速やかに、第六項の規定により提出された証拠書類又は証拠物をその提出人に返還しなければならない。
    <sup>art-84/par-12 · https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-12 · https://japanlaw.org/l/337AC0000000066/art-84/par-12</sup>
    When it has made a determination on a request for reinvestigation, the reinvestigation authority must promptly return the documentary evidence or articles of evidence submitted under paragraph (6) to the persons who submitted it.
    <sup>machine translation, not official</sup>

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## Cites
- art-84/par-1: 第百九条第三項 → 国税通則法 第百九条第三項 (Article 109, paragraph (3)), art-109/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-109/par-3 · https://japanlaw.org/l/337AC0000000066/art-109/par-3
- art-84/par-1: この条 → 国税通則法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84 · https://japanlaw.org/l/337AC0000000066/art-84
- art-84/par-2: 前項 → 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-84/par-2: この条 → 国税通則法 第八十四条 (Article 84), art-84 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84 · https://japanlaw.org/l/337AC0000000066/art-84
- art-84/par-5: 前項 → 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-84/par-8: 前項 → 国税通則法 第八十四条第七項 (Article 84, paragraph (7)), art-84/par-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-7 · https://japanlaw.org/l/337AC0000000066/art-84/par-7
- art-84/par-9: 第七項 → 国税通則法 第八十四条第七項 (Article 84, paragraph (7)), art-84/par-7 — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-7 · https://japanlaw.org/l/337AC0000000066/art-84/par-7
- art-84/par-10: 前条第三項 → 国税通則法 第八十三条第三項 (Article 83, paragraph (3)), 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
- art-84/par-12: 第六項 → 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

## Cited by

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

- 国税通則法 第七十七条第二項（不服申立期間） — https://japanlaw.org/ja/national-tax-general-rules-act/art-77/par-2 · https://japanlaw.org/l/337AC0000000066/art-77/par-2
- 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 第八十四条第一項（決定の手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-1 · https://japanlaw.org/l/337AC0000000066/art-84/par-1
- 国税通則法 第八十四条第二項（決定の手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-2 · https://japanlaw.org/l/337AC0000000066/art-84/par-2
- 国税通則法 第八十四条第五項（決定の手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-5 · https://japanlaw.org/l/337AC0000000066/art-84/par-5
- 国税通則法 第八十四条第八項（決定の手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-8 · https://japanlaw.org/l/337AC0000000066/art-84/par-8
- 国税通則法 第八十四条第九項（決定の手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-9 · https://japanlaw.org/l/337AC0000000066/art-84/par-9
- 国税通則法 第八十四条第十二項（決定の手続等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-84/par-12 · https://japanlaw.org/l/337AC0000000066/art-84/par-12
- 国税通則法 第九十五条の二第三項（口頭意見陳述） — https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-3
- 国税通則法 第九十五条の二第四項（口頭意見陳述） — https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-4
- 国税通則法 第百一条第二項（裁決の方式等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-101/par-2 · https://japanlaw.org/l/337AC0000000066/art-101/par-2

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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-20260918T180319-024, 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