# 国税通則法 / Act on General Rules for National Taxes — 第九十九条 (Article 99) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-99. 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: 第九十九条 (Article 99)（国税庁長官の法令の解釈と異なる解釈等による裁決） — address `art-99` - 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-99 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-99 - 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. --- ### 第九十九条（国税庁長官の法令の解釈と異なる解釈等による裁決） — Decisions Based on an Interpretation Different from the Commissioner of the National Tax Agency's Interpretation of Laws and Regulations, etc. caption: machine translation, not official art-99 · https://japanlaw.org/ja/national-tax-general-rules-act/art-99 · https://japanlaw.org/l/337AC0000000066/art-99 **第一項** 国税不服審判所長は、国税庁長官が発した通達に示されている法令の解釈と異なる解釈により裁決をするとき、又は他の国税に係る処分を行う際における法令の解釈の重要な先例となると認められる裁決をするときは、あらかじめその意見を国税庁長官に通知しなければならない。 art-99/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-99/par-1 · https://japanlaw.org/l/337AC0000000066/art-99/par-1 When making a decision based on an interpretation different from the interpretation of laws and regulations indicated in a circular issued by the Commissioner of the National Tax Agency, or making a decision that is found to be an important precedent for the interpretation of laws and regulations in making dispositions concerning other national taxes, the President of the National Tax Tribunal must notify the Commissioner of the National Tax Agency of the President's opinion in advance. machine translation, not official **第二項** 国税庁長官は、前項の通知があつた場合において、国税不服審判所長の意見が審査請求人の主張を認容するものであり、かつ、国税庁長官が当該意見を相当と認める場合を除き、国税不服審判所長と共同して当該意見について国税審議会に諮問しなければならない。 art-99/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-99/par-2 · https://japanlaw.org/l/337AC0000000066/art-99/par-2 In the case where notice under the preceding paragraph has been given, the Commissioner of the National Tax Agency must consult the National Tax Council on the opinion jointly with the President of the National Tax Tribunal, except where the opinion of the President of the National Tax Tribunal upholds the assertions of the requester for review and the Commissioner of the National Tax Agency finds that opinion to be reasonable. machine translation, not official **第三項** 国税不服審判所長は、前項の規定により国税庁長官と共同して国税審議会に諮問した場合には、当該国税審議会の議決に基づいて裁決をしなければならない。 art-99/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-99/par-3 · https://japanlaw.org/l/337AC0000000066/art-99/par-3 If the President of the National Tax Tribunal has consulted the National Tax Council jointly with the Commissioner of the National Tax Agency pursuant to the provisions of the preceding paragraph, the President of the National Tax Tribunal must make the decision based on the resolution of the National Tax Council. machine translation, not official --- ## Cites - art-99/par-2: 前項 → 国税通則法 第九十九条第一項 (Article 99, paragraph (1)), art-99/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-99/par-1 · https://japanlaw.org/l/337AC0000000066/art-99/par-1 - art-99/par-3: 前項 → 国税通則法 第九十九条第二項 (Article 99, paragraph (2)), art-99/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-99/par-2 · https://japanlaw.org/l/337AC0000000066/art-99/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第九十九条第二項（国税庁長官の法令の解釈と異なる解釈等による裁決） — https://japanlaw.org/ja/national-tax-general-rules-act/art-99/par-2 · https://japanlaw.org/l/337AC0000000066/art-99/par-2 - 国税通則法 第九十九条第三項（国税庁長官の法令の解釈と異なる解釈等による裁決） — https://japanlaw.org/ja/national-tax-general-rules-act/art-99/par-3 · https://japanlaw.org/l/337AC0000000066/art-99/par-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-20260918T180319-028, 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