Changes on (Act No. 12 of 2026)
When it is necessary in order to investigate a criminal case concerning national taxes (hereinafter referred to as a "criminal tax case" in this Section, except in Article 135 (On-Site Inspection, Search, or Seizure in Flagrant Offense Cases) and Article 153, paragraph (2) (Jurisdiction over and Transfer of Investigations)), the relevant officials of the National Tax Agency, etc. (hereinafter referred to as the "relevant officials" up to Article 152 (Preparation of Written Records) and in Article 155 (Accusation of Criminal Tax Cases, etc. concerning National Taxes Other than Indirect National Taxes)) may request a suspect or witness (hereinafter referred to as a "suspect, etc." in this paragraph and paragraph (1) of the following Article) to appear, question a suspect, etc., inspect articles possessed or left behind by a suspect, etc., or retain articles voluntarily submitted or left behind by a suspect, etc.
国税庁等の当該職員（以下第百五十二条（調書の作成）まで及び第百五十五条（間接国税以外の国税に関する犯則事件等についての告発）において「当該職員」という。）は、国税に関する犯則事件（第百三十五条（現行犯事件の臨検、捜索又は差押え）及び第百五十三条第二項（調査の管轄及び引継ぎ）を除き、以下この節において「犯則事件」という。）を調査するため必要があるときは、犯則嫌疑者若しくは参考人（以下この項及び次条第一項において「犯則嫌疑者等」という。）に対して出頭を求め、犯則嫌疑者等に対して質問し、犯則嫌疑者等が所持し、若しくは置き去つた物件を検査し、又は犯則嫌疑者等が任意に提出し、若しくは置き去つた物件を領置することができる。
The relevant officials may, with regard to the investigation of a criminal tax case, make inquiries to public agencies or public or private organizations and request reports on necessary matters.
Read this with the articles around it
national taxmachine translation
「国税」
A tax imposed by the national government, other than customs duty, tonnage tax, special tonnage tax, the forest environment tax and the special corporate business tax.
Defined inArticle 2, paragraph (1), item (i)· applies throughout the law
National Tax Agency, etc.machine translation
「国税庁等」
The National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署), whose officials may question people and inspect records and other items in examinations of national taxes.
Short name set inArticle 74-2, paragraph (1)
relevant officialmachine translation
「当該職員」
From Article 131 to Article 152 and in Article 155, an official of the National Tax Agency (国税庁), a Regional Taxation Bureau (国税局) or a tax office (税務署) who investigates criminal cases concerning national taxes (犯則事件).
Short name set inArticle 131, paragraph (1)· applies only in this provision and in Articles 131 to 152 and 155
criminal tax casemachine translation
「犯則事件」
A case of a suspected offence under the national tax laws, which officials of the National Tax Agency, Regional Taxation Bureaus and tax offices may investigate — by questioning suspects and witnesses and inspecting or retaining items — under the section of this Act beginning at Article 131.
Short name set inArticle 131, paragraph (1)· applies only in this section
suspect, etc.machine translation
「犯則嫌疑者等」
In Articles 131 and 132(1), a person suspected in a criminal case about national tax (犯則事件) or a witness (参考人), whom tax officials may summon, question, and whose belongings they may inspect or hold when handed over or left behind.
Short name set inArticle 131, paragraph (1)· applies only in this paragraph and in Article 132, paragraph (1)