# 国税通則法 / Act on General Rules for National Taxes — 第百三十三条 (Article 133) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-133. 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: 第百三十三条 (Article 133)（通信事務を取り扱う者に対する差押え） — address `art-133` - 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-133 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-133 - 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. --- ### 第百三十三条（通信事務を取り扱う者に対する差押え） — Seizure from Persons Handling Communications Affairs caption: machine translation, not official art-133 · https://japanlaw.org/en/national-tax-general-rules-act/art-133 · https://japanlaw.org/l/337AC0000000066/art-133 **第一項** 当該職員は、犯則事件を調査するため必要があるときは、許可状の交付を受けて、犯則嫌疑者から発し、又は犯則嫌疑者に対して発した郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものを差し押さえることができる。 art-133/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-1 · https://japanlaw.org/l/337AC0000000066/art-133/par-1 When it is necessary in order to investigate a criminal tax case, the relevant officials may, upon being issued a warrant, seize postal items, items of correspondence delivery, or documents concerning telegrams that were sent by or addressed to a suspect and that are kept or possessed by a person handling communications affairs pursuant to the provisions of laws and regulations. machine translation, not official **第二項** 当該職員は、前項の規定に該当しない郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものについては、犯則事件に関係があると認めるに足りる状況があるものに限り、許可状の交付を受けて、これを差し押さえることができる。 art-133/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-2 · https://japanlaw.org/l/337AC0000000066/art-133/par-2 With regard to postal items, items of correspondence delivery, or documents concerning telegrams that do not fall under the preceding paragraph and that are kept or possessed by a person handling communications affairs pursuant to the provisions of laws and regulations, the relevant officials may seize them upon being issued a warrant, limited to those for which there are circumstances sufficient to find that they are related to the criminal tax case. machine translation, not official **第三項** 当該職員は、前二項の規定による処分をした場合においては、その旨を発信人又は受信人に通知しなければならない。ただし、通知によつて犯則事件の調査が妨げられるおそれがある場合は、この限りでない。 art-133/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-3 · https://japanlaw.org/l/337AC0000000066/art-133/par-3 When the relevant officials have carried out a disposition under the provisions of the preceding two paragraphs, they must notify the sender or the recipient to that effect; provided, however, that this does not apply if the notification is likely to obstruct the investigation of the criminal tax case. machine translation, not official --- ## Cites - art-133/par-2: 前項 → 国税通則法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-1 · https://japanlaw.org/l/337AC0000000066/art-133/par-1 - art-133/par-3: 前二項 → 国税通則法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-1 · https://japanlaw.org/l/337AC0000000066/art-133/par-1 - art-133/par-3: 前二項 → 国税通則法 第百三十三条第二項 (Article 133, paragraph (2)), art-133/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-2 · https://japanlaw.org/l/337AC0000000066/art-133/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第百三十三条第二項（通信事務を取り扱う者に対する差押え） — https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-2 · https://japanlaw.org/l/337AC0000000066/art-133/par-2 - 国税通則法 第百三十三条第三項（通信事務を取り扱う者に対する差押え） — https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-3 · https://japanlaw.org/l/337AC0000000066/art-133/par-3 --- ## 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