# 国税通則法 / Act on General Rules for National Taxes — 第百三条 (Article 103) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-103. 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: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": 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: 第百三条 (Article 103)（証拠書類等の返還） — address `art-103` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/art-103 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-103 - 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. --- ### 第百三条（証拠書類等の返還） — Return of Documentary Evidence, etc. caption: machine translation, not official art-103 · https://japanlaw.org/en/national-tax-general-rules-act/art-103 · https://japanlaw.org/l/337AC0000000066/art-103 **第一項** 国税不服審判所長は、裁決をしたときは、速やかに、第九十六条第一項又は第二項（証拠書類等の提出）の規定により提出された証拠書類若しくは証拠物又は書類その他の物件及び第九十七条第一項第二号（審理のための質問、検査等）の規定による提出要求に応じて提出された帳簿書類その他の物件をその提出人に返還しなければならない。 art-103/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-103/par-1 · https://japanlaw.org/l/337AC0000000066/art-103/par-1 When the President of the National Tax Tribunal has made a decision, the President of the National Tax Tribunal must promptly return to the persons who submitted them the documentary evidence or articles of evidence, or documents or other articles, submitted pursuant to the provisions of Article 96, paragraph (1) or (2) (Submission of Documentary Evidence, etc.) and the books and documents, or other articles submitted in response to a request for submission under the provisions of Article 97, paragraph (1), item (ii) (Questioning, Inspection, etc. for Review). machine translation, not official --- ## Cites - art-103/par-1: 第九十六条第一項 → 国税通則法 第九十六条第一項 (Article 96, paragraph (1)), art-96/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-96/par-1 · https://japanlaw.org/l/337AC0000000066/art-96/par-1 - art-103/par-1: 第二項 → 国税通則法 第九十六条第二項 (Article 96, paragraph (2)), art-96/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-96/par-2 · https://japanlaw.org/l/337AC0000000066/art-96/par-2 - art-103/par-1: 第九十七条第一項第二号 → 国税通則法 第九十七条第一項第二号 (Article 97, paragraph (1), item (ii)), art-97/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-029, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18