# 国税徴収法 / National Tax Collection Act — 第百四十六条の二 (Article 146-2) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-146-2. 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: 第百四十六条の二 (Article 146-2)（事業者等への協力要請） — address `art-146-2` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-146-2 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-146-2 - 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. --- ### 第百四十六条の二（事業者等への協力要請） — Requests for Cooperation to Business Operators, etc. caption: machine translation, not official art-146-2 · https://japanlaw.org/en/national-tax-collection-act/art-146-2 · https://japanlaw.org/l/334AC0000000147/art-146-2 **第一項** 徴収職員は、滞納処分に関する調査について必要があるときは、事業者（特別の法律により設立された法人を含む。）又は官公署に、当該調査に関し参考となるべき帳簿書類その他の物件の閲覧又は提供その他の協力を求めることができる。 art-146-2/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-146-2/par-1 · https://japanlaw.org/l/334AC0000000147/art-146-2/par-1 When it is necessary for an investigation concerning a delinquent tax collection procedure, a collection official may request a business operator (including a corporation established under a special Act) or a government agency or public office to cooperate with regard to the investigation, such as by allowing the inspection or providing of books and documents and other articles that would serve as reference for the investigation. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税徴収法 第百四十一条第一項（徴収職員の滞納処分に関する調査に係る質問検査権） — https://japanlaw.org/en/national-tax-collection-act/art-141/par-1 · https://japanlaw.org/l/334AC0000000147/art-141/par-1 - 国税徴収法 第百四十七条第一項（身分証明書の提示等） — https://japanlaw.org/en/national-tax-collection-act/art-147/par-1 · https://japanlaw.org/l/334AC0000000147/art-147/par-1 --- ## 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 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-005, 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