Japan National Tax Tribunal.

The Japan National Tax Tribunal is an administrative body that resolves disputes between taxpayers and the National Tax Agency concerning tax matters. It functions like a tax court, where individuals or businesses can challenge tax assessments or penalties they believe are unjust. The tribunal reviews cases, considers evidence, and makes decisions to ensure fairness in tax administration. Its rulings can lead to adjustments in tax obligations or refunds, but are binding only on the tax agency and not on taxpayers. This provides a way for taxpayers to seek recourse without going through the regular court system.