# 国税通則法 / Act on General Rules for National Taxes — 第九十五条 (Article 95) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-95. 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: 第九十五条 (Article 95)（反論書等の提出） — address `art-95` - 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-95 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-95 - 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. --- ### 第九十五条（反論書等の提出） — Submission of a Written Rebuttal, etc. caption: machine translation, not official art-95 · https://japanlaw.org/ja/national-tax-general-rules-act/art-95 · https://japanlaw.org/l/337AC0000000066/art-95 **第一項** 審査請求人は、第九十三条第三項（答弁書の送付）の規定により送付された答弁書に記載された事項に対する反論を記載した書面（以下この条及び第九十七条の四第二項第一号ロ（審理手続の終結）において「反論書」という。）を提出することができる。この場合において、担当審判官が、反論書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。 art-95/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-95/par-1 · https://japanlaw.org/l/337AC0000000066/art-95/par-1 The requester for review may submit a document stating a rebuttal to the matters stated in the written answer sent under Article 93, paragraph (3) (Sending of the Written Answer) (hereinafter referred to as a "written rebuttal" in this Article and Article 97-4, paragraph (2), item (i), (b) (Conclusion of Review Proceedings)). In this case, if the presiding tribunal judge has set a reasonable period within which the written rebuttal is to be submitted, it must be submitted within that period. machine translation, not official **第二項** 参加人は、審査請求に係る事件に関する意見を記載した書面（以下この条及び第九十七条の四第二項第一号ハにおいて「参加人意見書」という。）を提出することができる。この場合において、担当審判官が、参加人意見書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。 art-95/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-95/par-2 · https://japanlaw.org/l/337AC0000000066/art-95/par-2 An intervenor may submit a document stating an opinion on the case concerning the request for review (hereinafter referred to as an "intervenor's written opinion" in this Article and Article 97-4, paragraph (2), item (i), (c)). In this case, if the presiding tribunal judge has set a reasonable period within which the intervenor's written opinion is to be submitted, it must be submitted within that period. machine translation, not official **第三項** 担当審判官は、審査請求人から反論書の提出があつたときはこれを参加人及び原処分庁に、参加人から参加人意見書の提出があつたときはこれを審査請求人及び原処分庁に、それぞれ送付しなければならない。 art-95/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-95/par-3 · https://japanlaw.org/l/337AC0000000066/art-95/par-3 The presiding tribunal judge must send a written rebuttal submitted by the requester for review to the intervenors and the agency that made the original disposition, and an intervenor's written opinion submitted by an intervenor to the requester for review and the agency that made the original disposition, respectively. machine translation, not official --- ## Cites - art-95/par-1: 第九十三条第三項 → 国税通則法 第九十三条第三項 (Article 93, paragraph (3)), art-93/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-93/par-3 · https://japanlaw.org/l/337AC0000000066/art-93/par-3 - art-95/par-1: この条 → 国税通則法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/national-tax-general-rules-act/art-95 · https://japanlaw.org/l/337AC0000000066/art-95 - art-95/par-1: 第九十七条の四第二項第一号 → 国税通則法 第九十七条の四第二項第一号 (Article 97-4, paragraph (2), item (i)), art-97-4/par-2/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-4/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-1 - art-95/par-2: この条 → 国税通則法 第九十五条 (Article 95), art-95 — https://japanlaw.org/ja/national-tax-general-rules-act/art-95 · https://japanlaw.org/l/337AC0000000066/art-95 - art-95/par-2: 第九十七条の四第二項第一号 → 国税通則法 第九十七条の四第二項第一号 (Article 97-4, paragraph (2), item (i)), art-97-4/par-2/item-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-4/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-1 ## Cited by 5 provisions cite 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 - 国税通則法 第九十五条第一項（反論書等の提出） — https://japanlaw.org/ja/national-tax-general-rules-act/art-95/par-1 · https://japanlaw.org/l/337AC0000000066/art-95/par-1 - 国税通則法 第九十五条第二項（反論書等の提出） — https://japanlaw.org/ja/national-tax-general-rules-act/art-95/par-2 · https://japanlaw.org/l/337AC0000000066/art-95/par-2 - 国税通則法 第九十七条の四第二項第一号ロ（審理手続の終結） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-4/par-2/item-1/sub-2 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-1/sub-2 - 国税通則法 第九十七条の四第二項第一号ハ（審理手続の終結） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-4/par-2/item-1/sub-3 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-1/sub-3 --- ## 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