# 国税通則法 / Act on General Rules for National Taxes — 第百五十二条 (Article 152) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-152. 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: 第百五十二条 (Article 152)（調書の作成） — address `art-152` - 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-152 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-152 - 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. --- ### 第百五十二条（調書の作成） — Preparation of Records caption: machine translation, not official art-152 · https://japanlaw.org/en/national-tax-general-rules-act/art-152 · https://japanlaw.org/l/337AC0000000066/art-152 **第一項** 当該職員は、この節の規定により質問をしたときは、その調書を作成し、質問を受けた者に閲覧させ、又は読み聞かせて、誤りがないかどうかを問い、質問を受けた者が増減変更の申立てをしたときは、その陳述を調書に記載し、質問を受けた者とともにこれに署名押印しなければならない。ただし、質問を受けた者が署名押印せず、又は署名押印することができないときは、その旨を付記すれば足りる。 art-152/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-152/par-1 · https://japanlaw.org/l/337AC0000000066/art-152/par-1 When the relevant official has asked questions pursuant to the provisions of this Section, the official must prepare a record thereof, have the person questioned read it or read it aloud to that person, ask whether it contains any errors, and, if the person questioned has requested any addition, deletion or change, enter that statement in the record, and sign and seal the record together with the person questioned; provided, however, that if the person questioned does not or cannot sign and seal it, it is sufficient to append a note to that effect. machine translation, not official **第二項** 当該職員は、この節の規定により検査又は領置をしたときは、その調書を作成し、これに署名押印しなければならない。 art-152/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-152/par-2 · https://japanlaw.org/l/337AC0000000066/art-152/par-2 When the relevant official has carried out an examination or retention pursuant to the provisions of this Section, the official must prepare a record thereof and sign and seal it. machine translation, not official **第三項** 当該職員は、この節の規定により臨検、捜索、差押え又は記録命令付差押えをしたときは、その調書を作成し、立会人に示し、立会人とともにこれに署名押印しなければならない。ただし、立会人が署名押印せず、又は署名押印することができないときは、その旨を付記すれば足りる。 art-152/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-152/par-3 · https://japanlaw.org/l/337AC0000000066/art-152/par-3 When the relevant official has carried out an inspection, search, seizure or seizure with a recording order pursuant to the provisions of this Section, the official must prepare a record thereof, show it to the persons in attendance, and sign and seal it together with them; provided, however, that if a person in attendance does not or cannot sign and seal it, it is sufficient to append a note to that effect. machine translation, not official ## Cited by 2 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 第百五十九条第二項（検察官への引継ぎ） — https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-2 · https://japanlaw.org/l/337AC0000000066/art-159/par-2 --- ## 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 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18