# 国税通則法 / Act on General Rules for National Taxes — 第百三十六条 (Article 136) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-136. 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: 第百三十六条 (Article 136)（電磁的記録に係る記録媒体の差押えに代わる処分） — address `art-136` - 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-136 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-136 - 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. --- ### 第百三十六条（電磁的記録に係る記録媒体の差押えに代わる処分） — Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record caption: machine translation, not official art-136 · https://japanlaw.org/en/national-tax-general-rules-act/art-136 · https://japanlaw.org/l/337AC0000000066/art-136 **第一項** 差し押さえるべき物件が電磁的記録に係る記録媒体であるときは、当該職員は、その差押えに代えて次に掲げる処分をすることができる。 art-136/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-136/par-1 · https://japanlaw.org/l/337AC0000000066/art-136/par-1 When the article to be seized is a recording medium containing an electronic or magnetic record, the relevant official may carry out either of the following dispositions in lieu of the seizure: machine translation, not official **一** 差し押さえるべき記録媒体に記録された電磁的記録を他の記録媒体に複写し、印刷し、又は移転した上、当該他の記録媒体を差し押さえること。 art-136/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-136/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-136/par-1/item-1 copying, printing or transferring the electronic or magnetic record recorded on the recording medium to be seized onto another recording medium, and then seizing that other recording medium; or machine translation, not official **二** 差押えを受ける者に差し押さえるべき記録媒体に記録された電磁的記録を他の記録媒体に複写させ、印刷させ、又は移転させた上、当該他の記録媒体を差し押さえること。 art-136/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-136/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-136/par-1/item-2 having the person subject to the seizure copy, print or transfer the electronic or magnetic record recorded on the recording medium to be seized onto another recording medium, and then seizing that other recording medium. machine translation, not official ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第百四十三条第一項（領置目録等の作成等） — https://japanlaw.org/en/national-tax-general-rules-act/art-143/par-1 · https://japanlaw.org/l/337AC0000000066/art-143/par-1 - 国税通則法 第百四十六条第一項（移転した上差し押さえた記録媒体の交付等） — https://japanlaw.org/en/national-tax-general-rules-act/art-146/par-1 · https://japanlaw.org/l/337AC0000000066/art-146/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-20260918T180319-034, 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