# 国税徴収法 / National Tax Collection Act — 第百四十四条 (Article 144)

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- 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: 第百四十四条 (Article 144)（捜索の立会人） — address `art-144`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-144
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-144
- 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.

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### 第百四十四条（捜索の立会人） — Witnesses to Searches
<sup>caption: machine translation, not official</sup>
<sup>art-144 · https://japanlaw.org/en/national-tax-collection-act/art-144 · https://japanlaw.org/l/334AC0000000147/art-144</sup>

    **第一項**  徴収職員は、捜索をするときは、その捜索を受ける滞納者若しくは第三者又はその同居の親族若しくは使用人その他の従業者で相当のわきまえのあるものを立ち会わせなければならない。この場合において、これらの者が不在であるとき、又は立会いに応じないときは、成年に達した者二人以上又は地方公共団体の職員若しくは警察官を立ち会わせなければならない。
    <sup>art-144/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-144/par-1 · https://japanlaw.org/l/334AC0000000147/art-144/par-1</sup>
    When conducting a search, a collection official must have present as a witness the delinquent taxpayer or third party subject to the search, or a relative living with that person, or an employee or other worker of that person, who has appropriate discretion. In this case, if these persons are absent or do not comply with the request to attend, the collection official must have present as witnesses two or more persons who have attained the age of majority, or an employee of a local government or a police officer.
    <sup>machine translation, not official</sup>

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## 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