# 国税通則法 / Act on General Rules for National Taxes — 第九十五条の二 (Article 95-2)

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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: 第九十五条の二 (Article 95-2)（口頭意見陳述） — address `art-95-2`
- 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-95-2
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-95-2
- 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.

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### 第九十五条の二（口頭意見陳述） — Oral Statement of Opinion
<sup>caption: machine translation, not official</sup>
<sup>art-95-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2 · https://japanlaw.org/l/337AC0000000066/art-95-2</sup>

    **第一項**  審査請求人又は参加人の申立てがあつた場合には、担当審判官は、当該申立てをした者に口頭で審査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。
    <sup>art-95-2/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-1</sup>
    If the requester for review or an intervenor so petitions, the presiding tribunal judge must give the person who made the petition an opportunity to state an opinion orally on the case concerning the request for review.
    <sup>machine translation, not official</sup>

    **第二項**  前項の規定による意見の陳述（次項及び第九十七条の四第二項第二号（審理手続の終結）において「口頭意見陳述」という。）に際し、前項の申立てをした者は、担当審判官の許可を得て、審査請求に係る事件に関し、原処分庁に対して、質問を発することができる。
    <sup>art-95-2/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-2</sup>
    In making the statement of opinion under the preceding paragraph (referred to as an "oral statement of opinion" in the following paragraph and Article 97-4, paragraph (2), item (ii) (Conclusion of Review Proceedings)), the person who made the petition referred to in the preceding paragraph may, with the permission of the presiding tribunal judge, ask questions of the agency that made the original disposition concerning the case concerning the request for review.
    <sup>machine translation, not official</sup>

    **第三項**  第八十四条第一項ただし書、第二項、第三項及び第五項（決定の手続等）の規定は、第一項の口頭意見陳述について準用する。この場合において、同条第二項中「再調査審理庁」とあるのは「担当審判官」と、「再調査の請求人及び参加人」とあるのは「全ての審理関係人」と、同条第三項中「再調査審理庁」とあるのは「担当審判官」と、同条第五項中「再調査審理庁又は前項の職員」とあるのは「担当審判官」と、それぞれ読み替えるものとする。
    <sup>art-95-2/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-3</sup>
    The provisions of the proviso to Article 84, paragraph (1), and paragraphs (2), (3) and (5) of that Article (Procedures for Determinations, etc.) apply mutatis mutandis to the oral statement of opinion referred to in paragraph (1). In this case, the term "reinvestigation authority" in paragraph (2) of that Article is deemed to be replaced with "presiding tribunal judge", the phrase "the requester for reinvestigation and the intervenors" with "all parties to the proceedings", the term "reinvestigation authority" in paragraph (3) of that Article with "presiding tribunal judge", and the phrase "the reinvestigation authority or the official referred to in the preceding paragraph" in paragraph (5) of that Article with "the presiding tribunal judge".
    <sup>machine translation, not official</sup>

    **第四項**  参加審判官は、担当審判官の命を受け、第二項の許可及び前項において読み替えて準用する第八十四条第五項の行為をすることができる。
    <sup>art-95-2/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-4 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-4</sup>
    An associate tribunal judge may, under the orders of the presiding tribunal judge, give the permission referred to in paragraph (2) and perform the acts referred to in Article 84, paragraph (5) as applied mutatis mutandis pursuant to the preceding paragraph following the deemed replacement of terms.
    <sup>machine translation, not official</sup>

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## Cites
- art-95-2/par-2: 前項 → 国税通則法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-1
- art-95-2/par-2: 次項 → 国税通則法 第九十五条の二第三項 (Article 95-2, paragraph (3)), art-95-2/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-3
- art-95-2/par-2: 第九十七条の四第二項第二号 → 国税通則法 第九十七条の四第二項第二号 (Article 97-4, paragraph (2), item (ii)), art-97-4/par-2/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-4/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-2
- art-95-2/par-3: 第八十四条第一項 → 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-95-2/par-3: 第二項 → 国税通則法 第八十四条第二項 (Article 84, paragraph (2)), 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
- art-95-2/par-3: 第三項 → 国税通則法 第八十四条第三項 (Article 84, paragraph (3)), 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
- art-95-2/par-3: 第五項 → 国税通則法 第八十四条第五項 (Article 84, paragraph (5)), 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
- art-95-2/par-3: 第一項 → 国税通則法 第九十五条の二第一項 (Article 95-2, paragraph (1)), art-95-2/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-1
- art-95-2/par-3: 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-95-2/par-4: 第二項 → 国税通則法 第九十五条の二第二項 (Article 95-2, paragraph (2)), art-95-2/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-2
- art-95-2/par-4: 前項 → 国税通則法 第九十五条の二第三項 (Article 95-2, paragraph (3)), art-95-2/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-3
- art-95-2/par-4: 第八十四条第五項 → 国税通則法 第八十四条第五項 (Article 84, paragraph (5)), 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

## Cited by

7 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 第九十五条の二第二項（口頭意見陳述） — https://japanlaw.org/ja/national-tax-general-rules-act/art-95-2/par-2 · https://japanlaw.org/l/337AC0000000066/art-95-2/par-2
- 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 第九十七条の二第一項（審理手続の計画的遂行） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-1
- 国税通則法 第九十七条の二第三項（審理手続の計画的遂行） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-2/par-3 · https://japanlaw.org/l/337AC0000000066/art-97-2/par-3
- 国税通則法 第九十七条の四第二項第二号（審理手続の終結） — https://japanlaw.org/ja/national-tax-general-rules-act/art-97-4/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-97-4/par-2/item-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-20260918T180319-026, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-027, 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