# 国税徴収法 / National Tax Collection Act — 第百四十五条 (Article 145)

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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: 第百四十五条 (Article 145)（出入禁止） — address `art-145`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-145
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-145
- 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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### 第百四十五条（出入禁止） — Prohibition of Entry and Exit
<sup>caption: machine translation, not official</sup>
<sup>art-145 · https://japanlaw.org/en/national-tax-collection-act/art-145 · https://japanlaw.org/l/334AC0000000147/art-145</sup>

    **第一項**  徴収職員は、捜索、差押又は差押財産の搬出をする場合において、これらの処分の執行のため支障があると認められるときは、これらの処分をする間は、次に掲げる者を除き、その場所に出入することを禁止することができる。
    <sup>art-145/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-145/par-1 · https://japanlaw.org/l/334AC0000000147/art-145/par-1</sup>
    When conducting a search, seizure, or removal of seized property, if it is found that there is an obstruction to the execution of these measures, a collection official may prohibit entry into and exit from the place while these measures are being carried out, except for the following persons:
    <sup>machine translation, not official</sup>

      **一**  滞納者
      <sup>art-145/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-145/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-145/par-1/item-1</sup>
      a delinquent taxpayer;
      <sup>machine translation, not official</sup>

      **二**  差押に係る財産を保管する第三者及び第百四十二条第二項（第三者に対する捜索）の規定により捜索を受けた第三者
      <sup>art-145/par-1/item-2 · 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</sup>
      a third party who keeps the property subject to seizure, and a third party who has been searched under Article 142, paragraph (2) (Search of Third Parties);
      <sup>machine translation, not official</sup>

      **三**  前二号に掲げる者の同居の親族
      <sup>art-145/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-145/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-145/par-1/item-3</sup>
      a relative living with a person listed in the preceding two items; and
      <sup>machine translation, not official</sup>

      **四**  滞納者の国税に関する申告、申請その他の事項につき滞納者を代理する権限を有する者
      <sup>art-145/par-1/item-4 · https://japanlaw.org/en/national-tax-collection-act/art-145/par-1/item-4 · https://japanlaw.org/l/334AC0000000147/art-145/par-1/item-4</sup>
      a person who has the authority to represent a delinquent taxpayer with regard to the delinquent taxpayer's returns, applications, and other matters concerning national taxes.
      <sup>machine translation, not official</sup>

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## Cites
- art-145/par-1/item-2: 第百四十二条第二項 → 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
- art-145/par-1/item-3: 前二号 → 国税徴収法 第百四十五条第一項第一号 (Article 145, paragraph (1), item (i)), art-145/par-1/item-1 — https://japanlaw.org/en/national-tax-collection-act/art-145/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-145/par-1/item-1
- art-145/par-1/item-3: 前二号 → 国税徴収法 第百四十五条第一項第二号 (Article 145, paragraph (1), item (ii)), art-145/par-1/item-2 — 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

## Cited by

1 provision cites this one. No official source publishes this direction.

- 国税徴収法 第百四十五条第一項第三号（出入禁止） — https://japanlaw.org/en/national-tax-collection-act/art-145/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-145/par-1/item-3

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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