# 国税通則法 / Act on General Rules for National Taxes — 第七条 (Supplementary Provisions, Article 7) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-7. 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: 第七条 (Supplementary Provisions, Article 7)（答弁書の特例） — address `suppl-3451-8/art-7` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-7 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-7 - 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. --- ### 第七条（答弁書の特例） — Special Provisions on Written Answers caption: machine translation, not official suppl-3451-8/art-7 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-7 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-7 **第一項** 前条第一項第二号の規定により新法の相当規定によつてされた審査請求とみなされたものについては、国税不服審判所長は、新法第九十三条第一項及び第九十四条の規定にかかわらず、答弁書を提出させないで担当審判官を指定することができる。 suppl-3451-8/art-7/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-7/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-7/par-1 With regard to what is deemed, pursuant to the provisions of paragraph (1), item (ii) of the preceding Article, to be a request for review made under the corresponding provisions of the New Act, the President of the National Tax Tribunal may, notwithstanding the provisions of Article 93, paragraph (1) and Article 94 of the New Act, designate the presiding tribunal judge without having a written answer submitted. machine translation, not official --- ## Cites - suppl-3451-8/art-7/par-1: 前条第一項第二号 → 国税通則法 附則第六条第一項第二号 (Supplementary Provisions, Article 6, paragraph (1), item (ii)), suppl-3451-8/art-6/par-1/item-2 — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-6/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-6/par-1/item-2 - suppl-3451-8/art-7/par-1: 新法第九十三条第一項 → 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 - suppl-3451-8/art-7/par-1: 第九十四条 → 国税通則法 第九十四条 (Article 94), art-94 — https://japanlaw.org/ja/national-tax-general-rules-act/art-94 · https://japanlaw.org/l/337AC0000000066/art-94 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 附則第九条第一項（政令への委任） — https://japanlaw.org/ja/national-tax-general-rules-act/suppl-3451-8/art-9/par-1 · https://japanlaw.org/l/337AC0000000066/suppl-3451-8/art-9/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-20260918T180319-039, 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