# 国税徴収法 / National Tax Collection Act — 第百四十六条 (Article 146)

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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: 第百四十六条 (Article 146)（捜索調書の作成） — address `art-146`
- Text in force since: 2026-05-25
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-146
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-146
- 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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### 第百四十六条（捜索調書の作成） — Preparation of Search Records
<sup>caption: machine translation, not official</sup>
<sup>art-146 · https://japanlaw.org/en/national-tax-collection-act/art-146 · https://japanlaw.org/l/334AC0000000147/art-146</sup>

    **第一項**  徴収職員は、捜索したときは、捜索調書を作成しなければならない。
    <sup>art-146/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-146/par-1 · https://japanlaw.org/l/334AC0000000147/art-146/par-1</sup>
    When a collection official has conducted a search, the collection official must prepare a search record.
    <sup>machine translation, not official</sup>

    **第二項**  徴収職員は、捜索調書を作成した場合には、その謄本を捜索を受けた滞納者又は第三者及びこれらの者以外の立会人があるときはその立会人に交付しなければならない。
    <sup>art-146/par-2 · https://japanlaw.org/en/national-tax-collection-act/art-146/par-2 · https://japanlaw.org/l/334AC0000000147/art-146/par-2</sup>
    When a collection official has prepared a search record, the collection official must deliver a certified copy of it to the delinquent taxpayer or third party that was searched and, where there is a witness other than those persons, to the witness.
    <sup>machine translation, not official</sup>

    **第三項**  前二項の規定は、第五十四条（差押調書）の規定により差押調書を作成する場合には、適用しない。この場合においては、差押調書の謄本を前項の第三者及び立会人に交付しなければならない。
    <sup>art-146/par-3 · https://japanlaw.org/en/national-tax-collection-act/art-146/par-3 · https://japanlaw.org/l/334AC0000000147/art-146/par-3</sup>
    The provisions of the preceding two paragraphs do not apply where a seizure record is prepared pursuant to Article 54 (Seizure Record). In this case, a certified copy of the seizure record must be delivered to the third party and the witness referred to in the preceding paragraph.
    <sup>machine translation, not official</sup>

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## Cites
- art-146/par-3: 前二項 → 国税徴収法 第百四十六条第一項 (Article 146, paragraph (1)), art-146/par-1 — https://japanlaw.org/en/national-tax-collection-act/art-146/par-1 · https://japanlaw.org/l/334AC0000000147/art-146/par-1
- art-146/par-3: 前二項 → 国税徴収法 第百四十六条第二項 (Article 146, paragraph (2)), art-146/par-2 — https://japanlaw.org/en/national-tax-collection-act/art-146/par-2 · https://japanlaw.org/l/334AC0000000147/art-146/par-2
- art-146/par-3: 第五十四条 → 国税徴収法 第五十四条 (Article 54), art-54 — https://japanlaw.org/en/national-tax-collection-act/art-54 · https://japanlaw.org/l/334AC0000000147/art-54

## Cited by

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

- 国税徴収法 第百四十六条第三項（捜索調書の作成） — https://japanlaw.org/en/national-tax-collection-act/art-146/par-3 · https://japanlaw.org/l/334AC0000000147/art-146/par-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