# 国税通則法 / Act on General Rules for National Taxes — 第七十四条の十二 (Article 74-12) This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/art-74-12. 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: 第七十四条の十二 (Article 74-12)（当該職員の事業者等への協力要請） — address `art-74-12` - 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-74-12 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-74-12 - 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. --- ### 第七十四条の十二（当該職員の事業者等への協力要請） — Request by Officials for Cooperation from Business Operators, etc. caption: machine translation, not official art-74-12 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-12 · https://japanlaw.org/l/337AC0000000066/art-74-12 **第一項** 国税庁等又は税関の当該職員（税関の当該職員にあつては、消費税等又は国際観光旅客税に関する調査を行う場合に限る。）は、国税に関する調査について必要があるときは、事業者（特別の法律により設立された法人を含む。）又は官公署に、当該調査に関し参考となるべき帳簿書類その他の物件の閲覧又は提供その他の協力を求めることができる。 art-74-12/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-12/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-12/par-1 When it is necessary for an examination concerning national tax, the relevant official of the National Tax Agency, etc. or of customs (with regard to the relevant official of customs, limited to cases where the official conducts an examination concerning consumption tax, etc. or international tourist tax) may request a business operator (including a corporation established under a special Act) or a public agency to allow inspection of or to provide books and documents or other articles that serve as a reference for the examination, or to give other cooperation. machine translation, not official **第二項** 国税庁等の当該職員は、酒税法第二章（酒類の製造免許及び酒類の販売業免許等）の規定による免許に関する審査について必要があるときは、官公署に、当該審査に関し参考となるべき帳簿書類その他の物件の閲覧又は提供その他の協力を求めることができる。 art-74-12/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-74-12/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-12/par-2 When it is necessary for a review concerning a license under the provisions of Chapter II (Liquor Manufacturing Licenses, Liquor Sales Business Licenses, etc.) of the Liquor Tax Act, the relevant official of the National Tax Agency, etc. may request a public agency to allow inspection of or to provide books and documents or other articles that serve as a reference for the review, or to give other cooperation. machine translation, not official ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税通則法 第七十四条の十三第一項（身分証明書の携帯等） — https://japanlaw.org/en/national-tax-general-rules-act/art-74-13/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-13/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-20260918T180319-021, 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