# 国税徴収法 / National Tax Collection Act — 第百八十八条 (Article 188) This is the Markdown twin of https://japanlaw.org/en/national-tax-collection-act/art-188. 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: 第百八十八条 (Article 188) — address `art-188` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-collection-act/art-188 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-188 - 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. --- ### 第百八十八条 art-188 · https://japanlaw.org/en/national-tax-collection-act/art-188 · https://japanlaw.org/l/334AC0000000147/art-188 **第一項** 次の各号のいずれかに該当する場合には、その違反行為をした者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。 art-188/par-1 · https://japanlaw.org/en/national-tax-collection-act/art-188/par-1 · https://japanlaw.org/l/334AC0000000147/art-188/par-1 In a case that falls under any of the following items, the person who committed the violation is punished by imprisonment for one year or less or a fine of 500,000 yen or less: machine translation, not official **一** 第百四十一条（徴収職員の滞納処分に関する調査に係る質問検査権）の規定による徴収職員の質問に対して答弁をせず、又は偽りの陳述をしたとき。 art-188/par-1/item-1 · https://japanlaw.org/en/national-tax-collection-act/art-188/par-1/item-1 · https://japanlaw.org/l/334AC0000000147/art-188/par-1/item-1 where the person fails to answer a question by a collection official under the provisions of Article 141 (Authority of Collection Officials to Question and Inspect in Investigations Concerning Delinquent Tax Collection Procedures) or makes a false statement; machine translation, not official **二** 第百四十一条の規定による検査を拒み、妨げ、又は忌避したとき。 art-188/par-1/item-2 · https://japanlaw.org/en/national-tax-collection-act/art-188/par-1/item-2 · https://japanlaw.org/l/334AC0000000147/art-188/par-1/item-2 where the person refuses, obstructs, or evades an inspection under the provisions of Article 141; or machine translation, not official **三** 第百四十一条の規定による物件の提示又は提出の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出したとき。 art-188/par-1/item-3 · https://japanlaw.org/en/national-tax-collection-act/art-188/par-1/item-3 · https://japanlaw.org/l/334AC0000000147/art-188/par-1/item-3 where, in response to a request under the provisions of Article 141 for the presentation or submission of articles, the person fails to comply without justifiable grounds, or presents or submits books and documents or other articles (including copies thereof) containing false entries or records. machine translation, not official --- ## Cites - art-188/par-1/item-1: 第百四十一条 → 国税徴収法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/national-tax-collection-act/art-141 · https://japanlaw.org/l/334AC0000000147/art-141 - art-188/par-1/item-2: 第百四十一条 → 国税徴収法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/national-tax-collection-act/art-141 · https://japanlaw.org/l/334AC0000000147/art-141 - art-188/par-1/item-3: 第百四十一条 → 国税徴収法 第百四十一条 (Article 141), art-141 — https://japanlaw.org/en/national-tax-collection-act/art-141 · https://japanlaw.org/l/334AC0000000147/art-141 ## 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 第百九十条第一項 — https://japanlaw.org/en/national-tax-collection-act/art-190/par-1 · https://japanlaw.org/l/334AC0000000147/art-190/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-20261102T095109-007, 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