23. Tax Appeal Process in Japan 再調査の請求・審査請求・訴訟

税務署長が行った処分に不服があるときにその処分の取消しや変更を求める不服申立てを行う手続きは以下の通りです（国税庁ホームページ）。

Tax appeal process in Japan is as shown below. For more about Japanese tax, click HERE:

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Taxpayer disagree with tax office’s assessment
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Taxpayer can choose either 1 or 2 within 3 months
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1.       File request with tax office for reinvestigation
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Taxpayer can file further request within 1 month from receipt of reinvestigation result
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2.       File request with National Tax Tribunal (“NTT”) for reconsideration
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Taxpayer can file lawsuit at court within 6 months from NTT ruling

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