# 国税徴収法 / National Tax Collection Act — 第百四十二条 (Article 142) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-142. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. - Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号 - English title "National Tax Collection Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百四十二条 (Article 142)（捜索の権限及び方法） — address `art-142` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-142 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-142 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百四十二条（捜索の権限及び方法） — Authority and Methods of Search caption: machine translation, not official art-142 · https://japanlaw.org/en/national-tax-collection-act/art-142 · https://japanlaw.org/l/334AC0000000147/art-142 **第一項** 徴収職員は、滞納処分のため必要があるときは、滞納者の物又は住居その他の場所につき捜索することができる。 art-142/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-142/par-1 · https://japanlaw.org/l/334AC0000000147/art-142/par-1 When it is necessary for the purpose of a delinquent tax collection procedure, a collection official may search the articles or the dwelling or other premises of a delinquent taxpayer. machine translation, not official **第二項** 徴収職員は、滞納処分のため必要がある場合には、次の各号の一に該当するときに限り、第三者の物又は住居その他の場所につき捜索することができる。 art-142/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-142/par-2 · https://japanlaw.org/l/334AC0000000147/art-142/par-2 When it is necessary for the purpose of a delinquent tax collection procedure, a collection official may search the articles or the dwelling or other premises of a third party only where one of the following items applies. machine translation, not official **一** 滞納者の財産を所持する第三者がその引渡をしないとき。 art-142/par-2/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-142/par-2/item-1 · https://japanlaw.org/l/334AC0000000147/art-142/par-2/item-1 Where a third party who possesses the property of a delinquent taxpayer does not deliver it; or machine translation, not official **二** 滞納者の親族その他の特殊関係者が滞納者の財産を所持すると認めるに足りる相当の理由がある場合において、その引渡をしないとき。 art-142/par-2/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-142/par-2/item-2 · https://japanlaw.org/l/334AC0000000147/art-142/par-2/item-2 Where there are reasonable grounds to find that a relative or other person with a special relationship to a delinquent taxpayer possesses the property of the delinquent taxpayer, and that person does not deliver it. machine translation, not official **第三項** 徴収職員は、前二項の捜索に際し必要があるときは、滞納者若しくは第三者に戸若しくは金庫その他の容器の類を開かせ、又は自らこれらを開くため必要な処分をすることができる。 art-142/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-142/par-3 · https://japanlaw.org/l/334AC0000000147/art-142/par-3 When it is necessary in the course of a search under the preceding two paragraphs, a collection official may have a delinquent taxpayer or a third party open doors, safes, or other containers, or may take the measures necessary to open them himself or herself. machine translation, not official --- ## Cites - art-142/par-3: 前二項 → 国税徴収法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-142/par-1 · https://japanlaw.org/l/334AC0000000147/art-142/par-1 - art-142/par-3: 前二項 → 国税徴収法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-142/par-2 · https://japanlaw.org/l/334AC0000000147/art-142/par-2 ## Cited by 6 provisions cite this one. No official source publishes this direction. - 健康保険法 第二百四条第一項第十七号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/en/health-insurance-act/art-204/par-1/item-17 · https://japanlaw.org/l/211AC0000000070/art-204/par-1/item-17 - 厚生年金保険法 第百条の四第一項第三十一号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/en/employees-pension-insurance-act/art-100-4/par-1/item-31 · https://japanlaw.org/l/329AC0000000115/art-100-4/par-1/item-31 - 国民年金法 第百九条の四第一項第二十四号（機構への厚生労働大臣の権限に係る事務の委任） — https://japanlaw.org/en/national-pension-act/art-109-4/par-1/item-24 · https://japanlaw.org/l/334AC0000000141/art-109-4/par-1/item-24 - 国税徴収法 第三十九条第一項（無償又は著しい低額の譲受人等の第二次納税義務） — https://japanlaw.org/en/national-tax-collection-act/art-39/par-1 · https://japanlaw.org/l/334AC0000000147/art-39/par-1 - 国税徴収法 第百四十二条第三項（捜索の権限及び方法） — https://japanlaw.org/en/national-tax-collection-act/art-142/par-3 · https://japanlaw.org/l/334AC0000000147/art-142/par-3 - 国税徴収法 第百四十五条第一項第二号（出入禁止） — https://japanlaw.org/en/national-tax-collection-act/art-145/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-145/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-004, translated 2026-11-02 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02