National Tax Tribunal - National Tax Tribunal

Japanese: 国税不服審判所 - こくぜいふふくしんぱんしょ

The National Tax Tribunal is an organization that issues decisions on appeals against dispositions based on national tax laws. It was established in 1970 as a special organization of the National Tax Agency by the Ministry of Finance Establishment Act, which developed the previous consultative group system and strengthened its independence. Its organization and authority are stipulated in Article 78 and subsequent articles of the National Tax General Law. It is headed by the Director of the National Tax Tribunal, who has the authority to review and decide, and has National Tax Tribunal Judges who investigate and hear appeal cases and Deputy National Tax Tribunal Judges who organize the affairs. Appeals are heard by a panel of three or more National Tax Tribunal Judges, and the Director of the National Tax Tribunal makes a decision based on the resolution of the panel. The National Tax Tribunal has 11 branches nationwide, and most of the authority of the Director of the National Tax Tribunal is delegated to its Chief National Tax Tribunal Judge.

Source: Encyclopaedia Britannica Concise Encyclopedia About Encyclopaedia Britannica Concise Encyclopedia Information

Japanese:

国税に関する法律に基づく処分についての不服申立てのうち，審査請求に対する裁決を行う機関。 1970年にそれまでの協議団の制度を発展させ独立性を強めた機関であり，財務省設置法により国税庁の特別の機関として設置され，その組織，権限などについては国税通則法 78条以下に定められている。審査裁決権を有する国税不服審判所長を長とし，審査請求事件の調査，審理を行う国税審判官とその事務を整理する国税副審判官がおかれている。審査請求の審理は3人以上の国税審判官の合議体が行い，その議決に基づいて国税不服審判所長が裁決する。なお国税審判所の支部が全国 11ヵ所におかれ，その首席国税審判官に国税不服審判所長の権限の多くが委任されている。

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