# 国税通則法 / Act on General Rules for National Taxes — 第百五十六条 (Article 156) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-156. 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: 第百五十六条 (Article 156)（間接国税に関する犯則事件についての報告等） — address `art-156` - 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-156 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-156 - 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. --- ### 第百五十六条（間接国税に関する犯則事件についての報告等） — Reports, etc. on Criminal Tax Cases Concerning Indirect National Tax caption: machine translation, not official art-156 · https://japanlaw.org/en/national-tax-general-rules-act/art-156 · https://japanlaw.org/l/337AC0000000066/art-156 **第一項** 国税局又は税務署の当該職員は、間接国税に関する犯則事件（前条第二号に掲げる犯則事件を除く。以下同じ。）の調査を終えたときは、その調査の結果を所轄国税局長又は所轄税務署長に報告しなければならない。ただし、次の各号のいずれかに該当する場合においては、直ちに検察官に告発しなければならない。 art-156/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-156/par-1 · https://japanlaw.org/l/337AC0000000066/art-156/par-1 When the relevant officials of a Regional Taxation Bureau or tax office have completed the investigation of a criminal tax case concerning indirect national tax (excluding a criminal tax case listed in item (ii) of the preceding Article; the same applies hereinafter), they must report the results of the investigation to the competent regional commissioner or the competent district director; provided, however, that in any of the following cases, they must immediately file an accusation with a public prosecutor: machine translation, not official **一** 犯則嫌疑者の居所が明らかでないとき。 art-156/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-156/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-156/par-1/item-1 when the residence of the suspect is unknown; machine translation, not official **二** 犯則嫌疑者が逃走するおそれがあるとき。 art-156/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-156/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-156/par-1/item-2 when the suspect is likely to flee; or machine translation, not official **三** 証拠となると認められるものを隠滅するおそれがあるとき。 art-156/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-156/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-156/par-1/item-3 when there is a risk that anything found to serve as evidence will be destroyed. machine translation, not official **第二項** 国税庁の当該職員は、間接国税に関する犯則事件の調査を終えたときは、その調査の結果を所轄国税局長又は所轄税務署長に通報しなければならない。ただし、前項各号のいずれかに該当する場合においては、直ちに検察官に告発しなければならない。 art-156/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-156/par-2 · https://japanlaw.org/l/337AC0000000066/art-156/par-2 When the relevant officials of the National Tax Agency have completed the investigation of a criminal tax case concerning indirect national tax, they must notify the competent regional commissioner or the competent district director of the results of the investigation; provided, however, that in any of the cases set forth in the items of the preceding paragraph, they must immediately file an accusation with a public prosecutor. machine translation, not official --- ## Cites - art-156/par-1: 前条第二号 → 国税通則法 第百五十五条第一項第二号 (Article 155, paragraph (1), item (ii)), art-155/par-1/item-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-155/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-155/par-1/item-2 - art-156/par-2: 前項 → 国税通則法 第百五十六条第一項 (Article 156, paragraph (1)), art-156/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-156/par-1 · https://japanlaw.org/l/337AC0000000066/art-156/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 第百五十三条第二項（調査の管轄及び引継ぎ） — https://japanlaw.org/en/national-tax-general-rules-act/art-153/par-2 · https://japanlaw.org/l/337AC0000000066/art-153/par-2 - 国税通則法 第百五十六条第二項（間接国税に関する犯則事件についての報告等） — https://japanlaw.org/en/national-tax-general-rules-act/art-156/par-2 · https://japanlaw.org/l/337AC0000000066/art-156/par-2 - 国税通則法 第百五十九条第一項（検察官への引継ぎ） — https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-1 · https://japanlaw.org/l/337AC0000000066/art-159/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-20260918T180319-036, 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