# 国税通則法 / Act on General Rules for National Taxes — 第九十二条の二 (Article 92-2) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-92-2. 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: 第九十二条の二 (Article 92-2)（審理手続の計画的進行） — address `art-92-2` - 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-92-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-92-2 - 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. --- ### 第九十二条の二（審理手続の計画的進行） — Systematic Progress of Review Proceedings caption: machine translation, not official art-92-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-92-2 · https://japanlaw.org/l/337AC0000000066/art-92-2 **第一項** 審査請求人、参加人及び次条第一項に規定する原処分庁（以下「審理関係人」という。）並びに担当審判官は、簡易迅速かつ公正な審理の実現のため、審理において、相互に協力するとともに、審理手続の計画的な進行を図らなければならない。 art-92-2/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-92-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-92-2/par-1 The requester for review, the intervenors and the agency that made the original disposition prescribed in paragraph (1) of the following Article (hereinafter referred to as the "parties to the proceedings"), and the presiding tribunal judge, must, in order to achieve a simple, prompt and fair examination, cooperate with one another in the examination and seek to ensure the systematic progress of the review proceedings. machine translation, not official --- ## Cites - art-92-2/par-1: 次条第一項 → 国税通則法 第九十三条第一項 (Article 93, paragraph (1)), art-93/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-93/par-1 · https://japanlaw.org/l/337AC0000000066/art-93/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 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 --- ## 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 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18