# 国税通則法 / Act on General Rules for National Taxes — 第百三十五条 (Article 135) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-135. 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: 第百三十五条 (Article 135)（現行犯事件の臨検、捜索又は差押え） — address `art-135` - 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-135 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-135 - 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. --- ### 第百三十五条（現行犯事件の臨検、捜索又は差押え） — On-Site Inspection, Search, or Seizure in Flagrant Offense Cases caption: machine translation, not official art-135 · https://japanlaw.org/en/national-tax-general-rules-act/art-135 · https://japanlaw.org/l/337AC0000000066/art-135 **第一項** 当該職員は、間接国税（消費税法第四十七条第二項（引取りに係る課税貨物についての課税標準額及び税額の申告等）に規定する課税貨物に課される消費税その他の政令で定める国税をいう。以下同じ。）に関する犯則事件について、現に犯則を行い、又は現に犯則を行い終わつた者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その犯則の現場において第百三十二条第一項（臨検、捜索又は差押え等）の臨検、捜索又は差押えをすることができる。 art-135/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-135/par-1 · https://japanlaw.org/l/337AC0000000066/art-135/par-1 In a criminal tax case concerning indirect national taxes (meaning consumption tax imposed on the taxable goods prescribed in Article 47, paragraph (2) (Declaration, etc. of the Amount of Tax Basis and Tax Amount for Taxable Goods Received) of the Consumption Tax Act and other national taxes specified by Cabinet Order; the same applies hereinafter), if there is a person who is committing or has just committed the criminal tax offense, and it is necessary in order to collect items found to be evidence of it, the matter is urgent, and a warrant cannot be obtained, the relevant officials may carry out the on-site inspection, search, or seizure referred to in Article 132, paragraph (1) (On-Site Inspection, Search, Seizure, etc.) at the scene of that offense. machine translation, not official **第二項** 当該職員は、間接国税に関する犯則事件について、現に犯則に供した物件若しくは犯則により得た物件を所持し、又は顕著な犯則の跡があつて犯則を行つてから間がないと明らかに認められる者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その者の所持する物件に対して第百三十二条第一項の臨検、捜索又は差押えをすることができる。 art-135/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-135/par-2 · https://japanlaw.org/l/337AC0000000066/art-135/par-2 The relevant official may, in the case where, with regard to a criminal tax case concerning indirect national tax, there is a person who possesses an article currently used for an offense or an article obtained through an offense, or who, there being conspicuous traces of an offense, is clearly found to have committed the offense only a short time before, if it is necessary in order to collect anything found to serve as evidence of the offense, the matter is urgent, and the official cannot have a warrant issued, carry out the inspection, search or seizure referred to in Article 132, paragraph (1) with respect to the articles in that person's possession. machine translation, not official --- ## Cites - art-135/par-1: 消費税法第四十七条第二項 → 消費税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-2 - art-135/par-1: 第百三十二条第一項 → 国税通則法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-1 · https://japanlaw.org/l/337AC0000000066/art-132/par-1 - art-135/par-2: 第百三十二条第一項 → 国税通則法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-1 · https://japanlaw.org/l/337AC0000000066/art-132/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 第百三十一条第一項（質問、検査又は領置等） — https://japanlaw.org/en/national-tax-general-rules-act/art-131/par-1 · https://japanlaw.org/l/337AC0000000066/art-131/par-1 - 国税通則法 第百四十二条第三項（所有者等の立会い） — https://japanlaw.org/en/national-tax-general-rules-act/art-142/par-3 · https://japanlaw.org/l/337AC0000000066/art-142/par-3 - 国税通則法 第百四十八条第一項（臨検、捜索又は差押え等の夜間執行の制限） — https://japanlaw.org/en/national-tax-general-rules-act/art-148/par-1 · https://japanlaw.org/l/337AC0000000066/art-148/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 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-034, translated 2026-10-19 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18