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Act on General Rules for National Taxes

Article 159, paragraph (5)

第百五十九条第五項

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

How the changes are shown

Underlined: words the amendment adds. A bar: where it removes words.Underlined: words the amendment adds. Struck through: the words it removes.Underlined: words the amendment adds. Struck through: the words it removes.

  1. In force today

    The accusation referred to in paragraph (1) may not be withdrawn.

    第一項の告発は、取り消すことができない。

  2. Not yet in force Act No. 12 of 2026 Moved to paragraph (6); its words stay the same

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