Act on General Rules for National Taxes
Article 152, paragraph (1)
第百五十二条第一項
Each amendment that changed this provision, and each that will, oldest first. Each is shown against the wording just before it; where an amendment gives the provision another number, it is followed under the new one. Read it as it stands today
In force today
When the relevant official has asked questions pursuant to the provisions of this Section, the official must prepare a record thereof, have the person questioned read it or read it aloud to that person, ask whether it contains any errors, and, if the person questioned has requested any addition, deletion or change, enter that statement in the record, and sign and seal the record together with the person questioned; provided, however, that if the person questioned does not or cannot sign and seal it, it is sufficient to append a note to that effect.
当該職員は、この節の規定により質問をしたときは、その調書を作成し、質問を受けた者に閲覧させ、又は読み聞かせて、誤りがないかどうかを問い、質問を受けた者が増減変更の申立てをしたときは、その陳述を調書に記載し、質問を受けた者とともにこれに署名押印しなければならない。ただし、質問を受けた者が署名押印せず、又は署名押印することができないときは、その旨を付記すれば足りる。
When the relevant official has asked questions pursuant to the provisions of this Section, the official must prepare a record thereof
, have the person questioned read it or read it aloud to that person, ask whether it contains any errors, and, if the person questioned has requested any addition, deletion or change, enter that statement in the record, and sign and seal the record together with the person questioned; provided, however, that if the person questioned does not or cannot sign and seal it, it is sufficient to append a note to that effect.(including one prepared as an electronic or magnetic record; the same applies hereinafter in this Article), have the person questioned read what is specified in the following items according to the category of case set forth in each item or read it aloud to that person, ask whether it contains any errors, and, if the person questioned has requested any addition, deletion or change, enter or record that statement in the record:当該職員は、この節の規定により質問をしたときは、その調書
を作成し、（電磁的記録をもつて作成するものを含む。以下この条において同じ。）を作成し、次の各号に掲げる場合の区分に応じ、当該各号に定めるものを質問を受けた者に閲覧させ、又は読み聞かせて、誤りがないかどうかを問い、質問を受けた者が増減変更の申立てをしたときは、その陳述を調書に記載し、質問を受けた者とともにこれに署名押印しなければならない。ただし、質問を受けた者が署名押印せず、又は署名押印することができないときは、その旨を付記すれば足りる又は記録しなければならない。