# 国税通則法 / Act on General Rules for National Taxes — 第百四十七条 (Article 147) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-147. 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: 第百四十七条 (Article 147)（鑑定等の嘱託） — address `art-147` - 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-147 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-147 - 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. --- ### 第百四十七条（鑑定等の嘱託） — Commissioning of Expert Examination, etc. caption: machine translation, not official art-147 · https://japanlaw.org/en/national-tax-general-rules-act/art-147 · https://japanlaw.org/l/337AC0000000066/art-147 **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、学識経験を有する者に領置物件、差押物件若しくは記録命令付差押物件についての鑑定を嘱託し、又は通訳若しくは翻訳を嘱託することができる。 art-147/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-1 · https://japanlaw.org/l/337AC0000000066/art-147/par-1 When it is necessary in order to investigate a criminal tax case, the relevant official may commission a person with relevant knowledge and experience to conduct an expert examination of retained articles, seized articles or articles seized with a recording order, or may commission interpretation or translation. machine translation, not official **第二項** 前項の規定による鑑定の嘱託を受けた者（第四項及び第五項において「鑑定人」という。）は、前項の当該職員の所属官署の所在地を管轄する地方裁判所又は簡易裁判所の裁判官の許可を受けて、当該鑑定に係る物件を破壊することができる。 art-147/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-2 · https://japanlaw.org/l/337AC0000000066/art-147/par-2 A person who has been commissioned to conduct an expert examination under the provisions of the preceding paragraph (referred to as an "expert examiner" in paragraphs (4) and (5)) may destroy an article pertaining to that expert examination with the permission of a judge of the district court or summary court having jurisdiction over the location of the government office to which the relevant official referred to in the preceding paragraph belongs. machine translation, not official **第三項** 前項の許可の請求は、当該職員からこれをしなければならない。 art-147/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-3 · https://japanlaw.org/l/337AC0000000066/art-147/par-3 A request for the permission referred to in the preceding paragraph must be made by the relevant official. machine translation, not official **第四項** 前項の請求があつた場合において、裁判官は、当該請求を相当と認めるときは、犯則嫌疑者の氏名（法人については、名称）、罪名、破壊すべき物件及び鑑定人の氏名並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印した許可状を当該職員に交付しなければならない。 art-147/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-4 · https://japanlaw.org/l/337AC0000000066/art-147/par-4 In the case where a request referred to in the preceding paragraph has been made, if the judge finds the request to be reasonable, the judge must deliver to the relevant official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the article to be destroyed, the name of the expert examiner, the official title and name of the requester, the period of validity, a statement that execution may not be commenced after the expiration of that period and that the warrant must then be returned, the date of issuance and the name of the court, and bearing the judge's name and seal. machine translation, not official **第五項** 鑑定人は、第二項の処分を受ける者に前項の許可状を示さなければならない。 art-147/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-5 · https://japanlaw.org/l/337AC0000000066/art-147/par-5 The expert examiner must show the warrant referred to in the preceding paragraph to the person subject to the disposition referred to in paragraph (2). machine translation, not official --- ## Cites - art-147/par-2: 前項 → 国税通則法 第百四十七条第一項 (Article 147, paragraph (1)), art-147/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-1 · https://japanlaw.org/l/337AC0000000066/art-147/par-1 - art-147/par-2: 第四項 → 国税通則法 第百四十七条第四項 (Article 147, paragraph (4)), art-147/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-4 · https://japanlaw.org/l/337AC0000000066/art-147/par-4 - art-147/par-2: 第五項 → 国税通則法 第百四十七条第五項 (Article 147, paragraph (5)), art-147/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-5 · https://japanlaw.org/l/337AC0000000066/art-147/par-5 - art-147/par-3: 前項 → 国税通則法 第百四十七条第二項 (Article 147, paragraph (2)), art-147/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-2 · https://japanlaw.org/l/337AC0000000066/art-147/par-2 - art-147/par-4: 前項 → 国税通則法 第百四十七条第三項 (Article 147, paragraph (3)), art-147/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-3 · https://japanlaw.org/l/337AC0000000066/art-147/par-3 - art-147/par-5: 第二項 → 国税通則法 第百四十七条第二項 (Article 147, paragraph (2)), art-147/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-2 · https://japanlaw.org/l/337AC0000000066/art-147/par-2 - art-147/par-5: 前項 → 国税通則法 第百四十七条第四項 (Article 147, paragraph (4)), art-147/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-4 · https://japanlaw.org/l/337AC0000000066/art-147/par-4 ## Cited by 5 provisions cite this one. No official source publishes this direction. - 国税通則法 第百三十二条第四項（臨検、捜索又は差押え等） — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-4 · https://japanlaw.org/l/337AC0000000066/art-132/par-4 - 国税通則法 第百四十七条第二項（鑑定等の嘱託） — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-2 · https://japanlaw.org/l/337AC0000000066/art-147/par-2 - 国税通則法 第百四十七条第三項（鑑定等の嘱託） — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-3 · https://japanlaw.org/l/337AC0000000066/art-147/par-3 - 国税通則法 第百四十七条第四項（鑑定等の嘱託） — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-4 · https://japanlaw.org/l/337AC0000000066/art-147/par-4 - 国税通則法 第百四十七条第五項（鑑定等の嘱託） — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-5 · https://japanlaw.org/l/337AC0000000066/art-147/par-5 --- ## 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-20260918T180319-035, translated 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260919T122055-001, translated 2026-09-19 - claude-opus-5-5 — Machine translation, batch national-tax-general-rules-act-20261007T075022-001, translated 2026-10-07 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18