# 国税通則法 / Act on General Rules for National Taxes — 第百二十九条 (Article 129) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-129. 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: 第百二十九条 (Article 129) — address `art-129` - 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-129 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-129 - 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. --- ### 第百二十九条 art-129 · https://japanlaw.org/en/national-tax-general-rules-act/art-129 · https://japanlaw.org/l/337AC0000000066/art-129 **第一項** 第九十七条第一項第一号若しくは第二項（審理のための質問、検査等）の規定による質問に対して答弁せず、若しくは偽りの答弁をし、又は同条第一項第三号若しくは第二項の規定による検査を拒み、妨げ、若しくは忌避し、若しくは当該検査に関し偽りの記載若しくは記録をした帳簿書類を提示した者は、三十万円以下の罰金に処する。ただし、同条第四項に規定する審査請求人等は、この限りでない。 art-129/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-129/par-1 · https://japanlaw.org/l/337AC0000000066/art-129/par-1 A person who has failed to answer, or has given a false answer to, questions under the provisions of Article 97, paragraph (1), item (i) or paragraph (2) (Questioning, Inspection, etc. for Review), or who has refused, obstructed, or evaded an inspection under the provisions of paragraph (1), item (iii) or paragraph (2) of that Article, or has presented books and documents containing false statements or records in connection with that inspection, is punished by a fine of not more than 300,000 yen; provided, however, that this does not apply to a requester for review, etc. prescribed in paragraph (4) of that Article. machine translation, not official --- ## Cites - art-129/par-1: 第九十七条第一項第一号 → 国税通則法 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), art-97/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-1 - art-129/par-1: 第二項 → 国税通則法 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-2 · https://japanlaw.org/l/337AC0000000066/art-97/par-2 - art-129/par-1: 同条第一項第三号 → 国税通則法 第九十七条第一項第三号 (Article 97, paragraph (1), item (iii)), art-97/par-1/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-3 - art-129/par-1: 同条第四項 → 国税通則法 第九十七条第四項 (Article 97, paragraph (4)), art-97/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-4 · https://japanlaw.org/l/337AC0000000066/art-97/par-4 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 第百三十条第一項 — https://japanlaw.org/en/national-tax-general-rules-act/art-130/par-1 · https://japanlaw.org/l/337AC0000000066/art-130/par-1 --- ## 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-20260918T180319-033, 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