# 国税通則法 / Act on General Rules for National Taxes — 第三十四条の六 (Article 34-6) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-34-6. 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: 第三十四条の六 (Article 34-6)（納付受託者の帳簿保存等の義務） — address `art-34-6` - 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-34-6 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-34-6 - 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. --- ### 第三十四条の六（納付受託者の帳簿保存等の義務） — Obligation of Payment Agent to Retain Books, etc. caption: machine translation, not official art-34-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-6 · https://japanlaw.org/l/337AC0000000066/art-34-6 **第一項** 納付受託者は、財務省令で定めるところにより、帳簿を備え付け、これに納付事務に関する事項を記載し、及びこれを保存しなければならない。 art-34-6/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-1 A payment agent must, as provided for by Ministry of Finance Order, keep books, record in them matters concerning payment affairs, and retain them. machine translation, not official **第二項** 国税庁長官は、前二条及びこの条の規定を施行するため必要があると認めるときは、その必要な限度で、財務省令で定めるところにより、納付受託者に対し、報告をさせることができる。 art-34-6/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-2 If the Commissioner of the National Tax Agency finds it necessary for enforcing the provisions of the preceding two Articles and this Article, the Commissioner may, to the extent necessary and as provided for by Ministry of Finance Order, have a payment agent make reports. machine translation, not official **第三項** 国税庁長官は、前二条及びこの条の規定を施行するため必要があると認めるときは、その必要な限度で、その職員に、納付受託者の事務所に立ち入り、納付受託者の帳簿書類（その作成又は保存に代えて電磁的記録（電子的方式、磁気的方式その他人の知覚によつては認識することができない方式で作られる記録であつて、電子計算機による情報処理の用に供されるものをいう。以下同じ。）の作成又は保存がされている場合における当該電磁的記録を含む。以下同じ。）その他必要な物件を検査させ、又は関係者に質問させることができる。 art-34-6/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-3 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-3 If the Commissioner of the National Tax Agency finds it necessary for enforcing the provisions of the preceding two Articles and this Article, the Commissioner may, to the extent necessary, have officials enter the office of a payment agent and inspect the books and documents of the payment agent (including, where an electronic or magnetic record (meaning a record used in computer data processing that is created in electronic form, magnetic form, or any other form that cannot be perceived by the human senses; the same applies hereinafter) has been created or retained in lieu of their creation or retention, that electronic or magnetic record; the same applies hereinafter) and other necessary articles, or question relevant persons. machine translation, not official **第四項** 前項の規定により立入検査を行う職員は、その身分を示す証明書を携帯し、かつ、関係者の請求があるときは、これを提示しなければならない。 art-34-6/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-4 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-4 An official who conducts an on-site inspection under the preceding paragraph must carry an identification card, and must present it if requested by a relevant person. machine translation, not official **第五項** 第三項に規定する権限は、犯罪捜査のために認められたものと解してはならない。 art-34-6/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-5 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-5 The authority prescribed in paragraph (3) must not be construed as having been granted for the purpose of a criminal investigation. machine translation, not official **第六項** 国税庁長官は、政令で定めるところにより、第三項に規定する権限を国税局長に委任することができる。 art-34-6/par-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-6 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-6 The Commissioner of the National Tax Agency may, as provided for by Cabinet Order, delegate the authority prescribed in paragraph (3) to the regional commissioner of a Regional Taxation Bureau. machine translation, not official --- ## Cites - art-34-6/par-2: 前二条 → 国税通則法 第三十四条の四 (Article 34-4), art-34-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-4 · https://japanlaw.org/l/337AC0000000066/art-34-4 - art-34-6/par-2: 前二条 → 国税通則法 第三十四条の五 (Article 34-5), art-34-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-5 · https://japanlaw.org/l/337AC0000000066/art-34-5 - art-34-6/par-2: この条 → 国税通則法 第三十四条の六 (Article 34-6), art-34-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6 · https://japanlaw.org/l/337AC0000000066/art-34-6 - art-34-6/par-3: 前二条 → 国税通則法 第三十四条の四 (Article 34-4), art-34-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-4 · https://japanlaw.org/l/337AC0000000066/art-34-4 - art-34-6/par-3: 前二条 → 国税通則法 第三十四条の五 (Article 34-5), art-34-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-5 · https://japanlaw.org/l/337AC0000000066/art-34-5 - art-34-6/par-3: この条 → 国税通則法 第三十四条の六 (Article 34-6), art-34-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6 · https://japanlaw.org/l/337AC0000000066/art-34-6 - art-34-6/par-4: 前項 → 国税通則法 第三十四条の六第三項 (Article 34-6, paragraph (3)), art-34-6/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-3 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-3 - art-34-6/par-5: 第三項 → 国税通則法 第三十四条の六第三項 (Article 34-6, paragraph (3)), art-34-6/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-3 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-3 - art-34-6/par-6: 第三項 → 国税通則法 第三十四条の六第三項 (Article 34-6, paragraph (3)), art-34-6/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-3 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-3 ## Cited by 10 provisions cite this one. No official source publishes this direction. - 国税通則法 第三十四条の四第一項（納付受託者） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-4/par-1 · https://japanlaw.org/l/337AC0000000066/art-34-4/par-1 - 国税通則法 第三十四条の六第二項（納付受託者の帳簿保存等の義務） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-2 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-2 - 国税通則法 第三十四条の六第三項（納付受託者の帳簿保存等の義務） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-3 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-3 - 国税通則法 第三十四条の六第四項（納付受託者の帳簿保存等の義務） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-4 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-4 - 国税通則法 第三十四条の六第五項（納付受託者の帳簿保存等の義務） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-5 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-5 - 国税通則法 第三十四条の六第六項（納付受託者の帳簿保存等の義務） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-6/par-6 · https://japanlaw.org/l/337AC0000000066/art-34-6/par-6 - 国税通則法 第三十四条の七第一項第二号（納付受託者の指定の取消し） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-7/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1/item-2 - 国税通則法 第三十四条の七第一項第三号（納付受託者の指定の取消し） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-7/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1/item-3 - 国税通則法 第三十四条の七第一項第四号（納付受託者の指定の取消し） — https://japanlaw.org/en/national-tax-general-rules-act/art-34-7/par-1/item-4 · https://japanlaw.org/l/337AC0000000066/art-34-7/par-1/item-4 - 国税通則法 第四十五条第一項（税関長又は国税局長が徴収する場合の読替規定） — https://japanlaw.org/en/national-tax-general-rules-act/art-45/par-1 · https://japanlaw.org/l/337AC0000000066/art-45/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-20260918T180319-007, 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