# 国税通則法 / Act on General Rules for National Taxes — 第十章 (Chapter 10)

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- 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: 第十章 (Chapter 10) — address `ch-10`
- Text in force since: 2026-11-01
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/ch-10
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/ch-10
- 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.

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## 第十章　罰則 — Chapter X Penal Provisions
<sup>heading: machine translation, not official</sup>
<sup>ch-10 · https://japanlaw.org/en/national-tax-general-rules-act/ch-10 · https://japanlaw.org/l/337AC0000000066/ch-10</sup>

### 第百二十六条
<sup>art-126 · https://japanlaw.org/en/national-tax-general-rules-act/art-126 · https://japanlaw.org/l/337AC0000000066/art-126</sup>

**第一項**  納税者がすべき国税の課税標準の申告（その修正申告を含む。以下この条において「申告」という。）をしないこと、虚偽の申告をすること又は国税の徴収若しくは納付をしないことを煽動した者は、三年以下の拘禁刑又は二十万円以下の罰金に処する。
<sup>art-126/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-126/par-1 · https://japanlaw.org/l/337AC0000000066/art-126/par-1</sup>
A person who has incited a failure to make a return of the tax basis of a national tax that a taxpayer should make (including an amended return thereof; hereinafter referred to as a "tax return filing" in this Article), the making of a false tax return filing, or a failure to collect or pay a national tax is punished by imprisonment for not more than three years or a fine of not more than 200,000 yen.
<sup>machine translation, not official</sup>

**第二項**  納税者がすべき申告をさせないため、虚偽の申告をさせるため、又は国税の徴収若しくは納付をさせないために、暴行又は脅迫を加えた者も、前項と同様とする。
<sup>art-126/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-126/par-2 · https://japanlaw.org/l/337AC0000000066/art-126/par-2</sup>
A person who has used assault or intimidation in order to prevent a taxpayer from making a tax return filing that the taxpayer should make, to cause a taxpayer to make a false tax return filing, or to prevent a taxpayer from collecting or paying a national tax is subject to the same punishment as under the preceding paragraph.
<sup>machine translation, not official</sup>

### 第百二十七条
<sup>art-127 · https://japanlaw.org/en/national-tax-general-rules-act/art-127 · https://japanlaw.org/l/337AC0000000066/art-127</sup>

**第一項**  国税に関する調査（不服申立てに係る事件の審理のための調査及び第百三十一条第一項（質問、検査又は領置等）に規定する犯則事件の調査を含む。）若しくは外国居住者等の所得に対する相互主義による所得税等の非課税等に関する法律（昭和三十七年法律第百四十四号）若しくは租税条約等の実施に伴う所得税法、法人税法及び地方税法の特例等に関する法律の規定に基づいて行う情報の提供のための調査に関する事務又は国税の徴収若しくは同法の規定に基づいて行う相手国等の租税の徴収に関する事務に従事している者又は従事していた者が、これらの事務に関して知ることのできた秘密を漏らし、又は盗用したときは、二年以下の拘禁刑又は百万円以下の罰金に処する。
<sup>art-127/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-127/par-1 · https://japanlaw.org/l/337AC0000000066/art-127/par-1</sup>
If a person who is or was engaged in affairs concerning an investigation related to national tax (including an investigation for the examination of a case pertaining to an appeal and an investigation of a criminal case as prescribed in Article 131, paragraph (1) (Questioning, Inspection, Retention, etc.)) or an investigation for the provision of information conducted pursuant to the provisions of the Act on Exemption, etc. of Income Tax, etc. on Income of Foreign Residents, etc. Based on the Principle of Reciprocity (Act No. 144 of 1962) or the Act on Special Provisions of the Income Tax Act, the Corporation Tax Act and the Local Tax Act Incidental to Enforcement of Tax Treaties, etc., or in affairs concerning the collection of national tax or the collection of taxes of a treaty partner conducted pursuant to the provisions of that Act, divulges or misappropriates a secret that the person was able to learn in connection with those affairs, the person is subject to imprisonment for not more than two years or a fine of not more than 1,000,000 yen.
<sup>machine translation, not official</sup>

### 第百二十八条
<sup>art-128 · https://japanlaw.org/en/national-tax-general-rules-act/art-128 · https://japanlaw.org/l/337AC0000000066/art-128</sup>

**第一項**  次の各号のいずれかに該当する者は、一年以下の拘禁刑又は五十万円以下の罰金に処する。
<sup>art-128/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-128/par-1 · https://japanlaw.org/l/337AC0000000066/art-128/par-1</sup>
A person who falls under any of the following items is punished by imprisonment for not more than one year or a fine of not more than 500,000 yen:
<sup>machine translation, not official</sup>

  **一**  第二十三条第三項（更正の請求）に規定する更正請求書に偽りの記載をして税務署長に提出した者
  <sup>art-128/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-128/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-128/par-1/item-1</sup>
  a person who has submitted to a district director a written request for reassessment prescribed in Article 23, paragraph (3) (Request for Reassessment) containing false statements;
  <sup>machine translation, not official</sup>

  **二**  第七十四条の二、第七十四条の三（第二項を除く。）若しくは第七十四条の四から第七十四条の六まで（当該職員の質問検査権）の規定による当該職員の質問に対して答弁せず、若しくは偽りの答弁をし、又はこれらの規定による検査、採取、移動の禁止若しくは封かんの実施を拒み、妨げ、若しくは忌避した者
  <sup>art-128/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-128/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-128/par-1/item-2</sup>
  a person who has failed to answer, or has given a false answer to, questions asked by the relevant officials under the provisions of Article 74-2, Article 74-3 (excluding paragraph (2)), or Articles 74-4 through 74-6 (Right of the Relevant Officials to Ask Questions and Conduct Inspections), or who has refused, obstructed, or evaded an inspection, the taking of samples, the prohibition of removal, or sealing carried out under those provisions;
  <sup>machine translation, not official</sup>

  **三**  第七十四条の二から第七十四条の六まで又は第七十四条の七の二（特定事業者等への報告の求め）の規定による物件の提示若しくは提出又は報告の要求に対し、正当な理由がなくこれに応じず、又は偽りの記載若しくは記録をした帳簿書類その他の物件（その写しを含む。）を提示し、若しくは提出し、若しくは偽りの報告をした者
  <sup>art-128/par-1/item-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-128/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-128/par-1/item-3</sup>
  a person who, without justifiable grounds, has failed to comply with a request for the presentation or submission of articles or for a report under the provisions of Articles 74-2 through 74-6 or Article 74-7-2 (Request for Reports from Specified Business Operators, etc.), or has presented or submitted books and documents, or other articles (including copies thereof) containing false statements or records, or has made a false report.
  <sup>machine translation, not official</sup>

### 第百二十九条
<sup>art-129 · https://japanlaw.org/en/national-tax-general-rules-act/art-129 · https://japanlaw.org/l/337AC0000000066/art-129</sup>

**第一項**  第九十七条第一項第一号若しくは第二項（審理のための質問、検査等）の規定による質問に対して答弁せず、若しくは偽りの答弁をし、又は同条第一項第三号若しくは第二項の規定による検査を拒み、妨げ、若しくは忌避し、若しくは当該検査に関し偽りの記載若しくは記録をした帳簿書類を提示した者は、三十万円以下の罰金に処する。ただし、同条第四項に規定する審査請求人等は、この限りでない。
<sup>art-129/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-129/par-1 · https://japanlaw.org/l/337AC0000000066/art-129/par-1</sup>
A person who has failed to answer, or has given a false answer to, questions under the provisions of Article 97, paragraph (1), item (i) or paragraph (2) (Questioning, Inspection, etc. for Review), or who has refused, obstructed, or evaded an inspection under the provisions of paragraph (1), item (iii) or paragraph (2) of that Article, or has presented books and documents containing false statements or records in connection with that inspection, is punished by a fine of not more than 300,000 yen; provided, however, that this does not apply to a requester for review, etc. prescribed in paragraph (4) of that Article.
<sup>machine translation, not official</sup>

### 第百三十条
<sup>art-130 · https://japanlaw.org/en/national-tax-general-rules-act/art-130 · https://japanlaw.org/l/337AC0000000066/art-130</sup>

**第一項**  法人の代表者（人格のない社団等の管理人を含む。）又は法人若しくは人の代理人、使用人その他の従業者が、その法人又は人の業務又は財産に関して前二条の違反行為をしたときは、その行為者を罰するほか、その法人又は人に対して当該各条の罰金刑を科する。
<sup>art-130/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-130/par-1 · https://japanlaw.org/l/337AC0000000066/art-130/par-1</sup>
If the representative of a corporation (including the administrator of an association or foundation without legal personality), or an agent, employee, or other worker of a corporation or individual, has committed a violation referred to in the preceding two Articles in connection with the business or property of that corporation or individual, not only is the offender punished, but that corporation or individual is also subject to the fine prescribed in the respective Articles.
<sup>machine translation, not official</sup>

**第二項**  人格のない社団等について前項の規定の適用がある場合には、その代表者又は管理人がその訴訟行為につきその人格のない社団等を代表するほか、法人を被告人又は被疑者とする場合の刑事訴訟に関する法律の規定を準用する。
<sup>art-130/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-130/par-2 · https://japanlaw.org/l/337AC0000000066/art-130/par-2</sup>
If the provisions of the preceding paragraph apply to an association or foundation without legal personality, its representative or administrator represents the association or foundation without legal personality with regard to its procedural acts, and the provisions of the laws concerning criminal proceedings in which a corporation is the accused or the suspect apply mutatis mutandis.
<sup>machine translation, not official</sup>

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## Cites
- art-126/par-1: この条 → 国税通則法 第百二十六条 (Article 126), art-126 — https://japanlaw.org/en/national-tax-general-rules-act/art-126 · https://japanlaw.org/l/337AC0000000066/art-126
- art-126/par-2: 前項 → 国税通則法 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-126/par-1 · https://japanlaw.org/l/337AC0000000066/art-126/par-1
- art-127/par-1: 第百三十一条第一項 → 国税通則法 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-131/par-1 · https://japanlaw.org/l/337AC0000000066/art-131/par-1
- art-128/par-1/item-1: 第二十三条第三項 → 国税通則法 第二十三条第三項 (Article 23, paragraph (3)), art-23/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-23/par-3 · https://japanlaw.org/l/337AC0000000066/art-23/par-3
- art-128/par-1/item-2: 第七十四条の二 → 国税通則法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2 · https://japanlaw.org/l/337AC0000000066/art-74-2
- art-128/par-1/item-2: 第七十四条の三 → 国税通則法 第七十四条の三 (Article 74-3), art-74-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3 · https://japanlaw.org/l/337AC0000000066/art-74-3
- art-128/par-1/item-2: 第二項 → 国税通則法 第七十四条の三第二項 (Article 74-3, paragraph (2)), art-74-3/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3/par-2 · https://japanlaw.org/l/337AC0000000066/art-74-3/par-2
- art-128/par-1/item-2: 第七十四条の四から第七十四条の六まで → 国税通則法 第七十四条の四 (Article 74-4), art-74-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4 · https://japanlaw.org/l/337AC0000000066/art-74-4
- art-128/par-1/item-2: 第七十四条の四から第七十四条の六まで → 国税通則法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-5 · https://japanlaw.org/l/337AC0000000066/art-74-5
- art-128/par-1/item-2: 第七十四条の四から第七十四条の六まで → 国税通則法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-6 · https://japanlaw.org/l/337AC0000000066/art-74-6
- art-128/par-1/item-3: 第七十四条の二から第七十四条の六まで → 国税通則法 第七十四条の二 (Article 74-2), art-74-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-2 · https://japanlaw.org/l/337AC0000000066/art-74-2
- art-128/par-1/item-3: 第七十四条の二から第七十四条の六まで → 国税通則法 第七十四条の三 (Article 74-3), art-74-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-3 · https://japanlaw.org/l/337AC0000000066/art-74-3
- art-128/par-1/item-3: 第七十四条の二から第七十四条の六まで → 国税通則法 第七十四条の四 (Article 74-4), art-74-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-4 · https://japanlaw.org/l/337AC0000000066/art-74-4
- art-128/par-1/item-3: 第七十四条の二から第七十四条の六まで → 国税通則法 第七十四条の五 (Article 74-5), art-74-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-5 · https://japanlaw.org/l/337AC0000000066/art-74-5
- art-128/par-1/item-3: 第七十四条の二から第七十四条の六まで → 国税通則法 第七十四条の六 (Article 74-6), art-74-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-6 · https://japanlaw.org/l/337AC0000000066/art-74-6
- art-128/par-1/item-3: 第七十四条の七の二 → 国税通則法 第七十四条の七の二 (Article 74-7-2), art-74-7-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-74-7-2 · https://japanlaw.org/l/337AC0000000066/art-74-7-2
- art-129/par-1: 第九十七条第一項第一号 → 国税通則法 第九十七条第一項第一号 (Article 97, paragraph (1), item (i)), art-97/par-1/item-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-1
- art-129/par-1: 第二項 → 国税通則法 第九十七条第二項 (Article 97, paragraph (2)), art-97/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-2 · https://japanlaw.org/l/337AC0000000066/art-97/par-2
- art-129/par-1: 同条第一項第三号 → 国税通則法 第九十七条第一項第三号 (Article 97, paragraph (1), item (iii)), art-97/par-1/item-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-1/item-3 · https://japanlaw.org/l/337AC0000000066/art-97/par-1/item-3
- art-129/par-1: 同条第四項 → 国税通則法 第九十七条第四項 (Article 97, paragraph (4)), art-97/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-97/par-4 · https://japanlaw.org/l/337AC0000000066/art-97/par-4
- art-130/par-1: 前二条 → 国税通則法 第百二十八条 (Article 128), art-128 — https://japanlaw.org/en/national-tax-general-rules-act/art-128 · https://japanlaw.org/l/337AC0000000066/art-128
- art-130/par-1: 前二条 → 国税通則法 第百二十九条 (Article 129), art-129 — https://japanlaw.org/en/national-tax-general-rules-act/art-129 · https://japanlaw.org/l/337AC0000000066/art-129
- art-130/par-2: 前項 → 国税通則法 第百三十条第一項 (Article 130, paragraph (1)), art-130/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-130/par-1 · https://japanlaw.org/l/337AC0000000066/art-130/par-1

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## 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-20260918T180319-032, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-033, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T205208-001, 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