# 国税通則法 / Act on General Rules for National Taxes — 第九十一条 (Article 91) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-91. 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: 第九十一条 (Article 91)（審査請求書の補正） — address `art-91` - 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-91 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-91 - 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. --- ### 第九十一条（審査請求書の補正） — Correction of a Written Request for Review caption: machine translation, not official art-91 · https://japanlaw.org/ja/national-tax-general-rules-act/art-91 · https://japanlaw.org/l/337AC0000000066/art-91 **第一項** 国税不服審判所長は、審査請求書が第八十七条（審査請求書の記載事項等）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、国税不服審判所長は、職権で補正することができる。 art-91/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-91/par-1 · https://japanlaw.org/l/337AC0000000066/art-91/par-1 If a written request for review violates the provisions of Article 87 (Matters to Be Stated in a Written Request for Review, etc.) or Article 124 (Statement of Name, Domicile and Identification Number of Person Submitting Documents), the President of the National Tax Tribunal must set a reasonable period and require that the deficiency be corrected within that period. In this case, if the deficiency is minor, the President of the National Tax Tribunal may correct it ex officio. machine translation, not official **第二項** 審査請求人は、前項の補正を求められた場合には、国税不服審判所に出頭して補正すべき事項について陳述し、その陳述の内容を国税不服審判所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-91/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-91/par-2 · https://japanlaw.org/l/337AC0000000066/art-91/par-2 When required to make the correction referred to in the preceding paragraph, the requester for review may also make it by appearing at the National Tax Tribunal, stating the matters to be corrected, and confirming a document in which an official of the National Tax Tribunal has recorded the content of the statement. machine translation, not official --- ## Cites - art-91/par-1: 第八十七条 → 国税通則法 第八十七条 (Article 87), art-87 — https://japanlaw.org/ja/national-tax-general-rules-act/art-87 · https://japanlaw.org/l/337AC0000000066/art-87 - art-91/par-1: 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-91/par-2: 前項 → 国税通則法 第九十一条第一項 (Article 91, paragraph (1)), art-91/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-91/par-1 · https://japanlaw.org/l/337AC0000000066/art-91/par-1 ## Cited by 4 provisions cite this one. No official source publishes this direction. - 国税通則法 第九十一条第二項（審査請求書の補正） — https://japanlaw.org/ja/national-tax-general-rules-act/art-91/par-2 · https://japanlaw.org/l/337AC0000000066/art-91/par-2 - 国税通則法 第九十二条第一項（審理手続を経ないでする却下裁決） — https://japanlaw.org/ja/national-tax-general-rules-act/art-92/par-1 · https://japanlaw.org/l/337AC0000000066/art-92/par-1 - 国税通則法 附則第十二条第一項（国税の確定金額の端数計算に関する経過措置） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3371-66/art-12/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3371-66/art-12/par-1 - 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 --- ## 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-20260918T180319-026, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T182609-001, 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