# 国税通則法 / Act on General Rules for National Taxes — 第九十条 (Article 90) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-90. 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: 第九十条 (Article 90)（他の審査請求に伴うみなす審査請求） — address `art-90` - 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-90 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-90 - 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. --- ### 第九十条（他の審査請求に伴うみなす審査請求） — Deemed Request for Review Accompanying Another Request for Review caption: machine translation, not official art-90 · https://japanlaw.org/ja/national-tax-general-rules-act/art-90 · https://japanlaw.org/l/337AC0000000066/art-90 **第一項** 更正決定等（源泉徴収等による国税に係る納税の告知を含む。以下この条、第百四条（併合審理等）及び第百十五条第一項第二号（不服申立ての前置等）において同じ。）について審査請求がされている場合において、当該更正決定等に係る国税の課税標準等又は税額等（その国税に係る附帯税の額を含む。以下この条、第百四条及び第百十五条第一項第二号において同じ。）についてされた他の更正決定等について税務署長、国税局長又は税関長に対し再調査の請求がされたときは、当該再調査の請求がされた税務署長、国税局長又は税関長は、その再調査の請求書等を国税不服審判所長に送付し、かつ、その旨を再調査の請求人に通知しなければならない。 art-90/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-1 · https://japanlaw.org/l/337AC0000000066/art-90/par-1 If a request for review has been filed concerning a reassessment or determination, etc. (including a notice of tax payment concerning national withholding tax; the same applies hereinafter in this Article, Article 104 (Joint Examination, etc.) and Article 115, paragraph (1), item (ii) (Appeal Prerequisite, etc.)), and a request for reinvestigation is filed with a district director, a regional commissioner or a director-general of a customs house concerning another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. (including the amount of accessory tax on the national tax; the same applies hereinafter in this Article, Article 104 and Article 115, paragraph (1), item (ii)) of the national tax to which that reassessment or determination, etc. pertains, the district director, regional commissioner or director-general of the customs house with which the request for reinvestigation has been filed must send the written request for reinvestigation, etc. to the President of the National Tax Tribunal, and notify the requester for reinvestigation to that effect. machine translation, not official **第二項** 更正決定等について税務署長、国税局長又は税関長に対し再調査の請求がされている場合において、当該更正決定等に係る国税の課税標準等又は税額等についてされた他の更正決定等について審査請求がされたときは、当該再調査の請求がされている税務署長、国税局長又は税関長は、その再調査の請求書等を国税不服審判所長に送付し、かつ、その旨を再調査の請求人及び参加人に通知しなければならない。 art-90/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-2 · https://japanlaw.org/l/337AC0000000066/art-90/par-2 If a request for reinvestigation has been filed with a district director, a regional commissioner or a director-general of a customs house concerning a reassessment or determination, etc., and a request for review is filed concerning another reassessment or determination, etc. made with regard to the tax basis, etc. or tax amount, etc. of the national tax to which that reassessment or determination, etc. pertains, the district director, regional commissioner or director-general of the customs house with which the request for reinvestigation has been filed must send the written request for reinvestigation, etc. to the President of the National Tax Tribunal, and notify the requester for reinvestigation and the intervenors to that effect. machine translation, not official **第三項** 前二項の規定により再調査の請求書等が国税不服審判所長に送付された場合には、その送付がされた日に、国税不服審判所長に対し、当該再調査の請求に係る処分についての審査請求がされたものとみなす。 art-90/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-3 · https://japanlaw.org/l/337AC0000000066/art-90/par-3 If a written request for reinvestigation, etc. has been sent to the President of the National Tax Tribunal under the preceding two paragraphs, a request for review concerning the disposition to which the request for reinvestigation pertains is deemed to have been filed with the President of the National Tax Tribunal on the day on which it was sent. machine translation, not official **第四項** 前条第二項の規定は第一項又は第二項の通知に係る書面について、同条第三項後段の規定は前項の場合について準用する。 art-90/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-4 · https://japanlaw.org/l/337AC0000000066/art-90/par-4 The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the document concerning the notice referred to in paragraph (1) or (2), and the provisions of the second sentence of paragraph (3) of that Article apply mutatis mutandis to the case referred to in the preceding paragraph. machine translation, not official --- ## Cites - art-90/par-1: この条 → 国税通則法 第九十条 (Article 90), art-90 — https://japanlaw.org/ja/national-tax-general-rules-act/art-90 · https://japanlaw.org/l/337AC0000000066/art-90 - art-90/par-1: 第百四条 → 国税通則法 第百四条 (Article 104), art-104 — https://japanlaw.org/ja/national-tax-general-rules-act/art-104 · https://japanlaw.org/l/337AC0000000066/art-104 - art-90/par-1: 第百十五条第一項第二号 → 国税通則法 第百十五条第一項第二号 (Article 115, paragraph (1), item (ii)), art-115/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-115/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-115/par-1/item-2 - art-90/par-3: 前二項 → 国税通則法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-1 · https://japanlaw.org/l/337AC0000000066/art-90/par-1 - art-90/par-3: 前二項 → 国税通則法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-2 · https://japanlaw.org/l/337AC0000000066/art-90/par-2 - art-90/par-4: 前条第二項 → 国税通則法 第八十九条第二項 (Article 89, paragraph (2)), art-89/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-89/par-2 · https://japanlaw.org/l/337AC0000000066/art-89/par-2 - art-90/par-4: 第一項 → 国税通則法 第九十条第一項 (Article 90, paragraph (1)), art-90/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-1 · https://japanlaw.org/l/337AC0000000066/art-90/par-1 - art-90/par-4: 第二項 → 国税通則法 第九十条第二項 (Article 90, paragraph (2)), art-90/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-2 · https://japanlaw.org/l/337AC0000000066/art-90/par-2 - art-90/par-4: 同条第三項 → 国税通則法 第八十九条第三項 (Article 89, paragraph (3)), art-89/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-89/par-3 · https://japanlaw.org/l/337AC0000000066/art-89/par-3 - art-90/par-4: 前項 → 国税通則法 第九十条第三項 (Article 90, paragraph (3)), art-90/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-3 · https://japanlaw.org/l/337AC0000000066/art-90/par-3 ## Cited by 8 provisions cite this one. No official source publishes this direction. - 国税通則法 第九十条第一項（他の審査請求に伴うみなす審査請求） — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-1 · https://japanlaw.org/l/337AC0000000066/art-90/par-1 - 国税通則法 第九十条第三項（他の審査請求に伴うみなす審査請求） — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-3 · https://japanlaw.org/l/337AC0000000066/art-90/par-3 - 国税通則法 第九十条第四項（他の審査請求に伴うみなす審査請求） — https://japanlaw.org/ja/national-tax-general-rules-act/art-90/par-4 · https://japanlaw.org/l/337AC0000000066/art-90/par-4 - 国税通則法 附則第二条第二項（国税通則法の一部改正に伴う経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3421-14/art-2/par-2 · https://japanlaw.org/l/337AC0000000066/suppl-3421-14/art-2/par-2 - 地方税法 第七十二条の百八第二項（貨物割に係る処分に関する不服審査等の特例） — https://japanlaw.org/ja/local-tax-act/art-72-108/par-2 · https://japanlaw.org/l/325AC0000000226/art-72-108/par-2 - 地方税法 附則第九条の十一第二項（譲渡割に係る処分に関する不服審査等の特例） — https://japanlaw.org/ja/local-tax-act/suppl-3251-226/art-9-11/par-2 · https://japanlaw.org/l/325AC0000000226/suppl-3251-226/art-9-11/par-2 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第三項第二号（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-3/item-2 · https://japanlaw.org/l/423AC0000000117/art-33/par-3/item-2 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第六十三条第二項第二号（復興特別法人税に係る法人税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-63/par-2/item-2 · https://japanlaw.org/l/423AC0000000117/art-63/par-2/item-2 --- ## 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-20260918T180319-025, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-026, 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