# 国税通則法 / Act on General Rules for National Taxes — 第十一章 (Chapter 11)

- 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: 第十一章 (Chapter 11) — address `ch-11`
- Text in force since: 2026-06-24
- URL (the page that opens at this provision): https://japanlaw.org/en/national-tax-general-rules-act/ch-11
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/ch-11
- 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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## 第十一章　犯則事件の調査及び処分 — Chapter XI Investigation and Disposition of Criminal Tax Cases
<sup>heading: machine translation, not official</sup>
<sup>ch-11 · https://japanlaw.org/en/national-tax-general-rules-act/ch-11 · https://japanlaw.org/l/337AC0000000066/ch-11</sup>

## 第一節　犯則事件の調査 — Section 1 Investigation of Criminal Tax Cases
<sup>heading: machine translation, not official</sup>
<sup>ch-11/sec-1 · https://japanlaw.org/en/national-tax-general-rules-act/ch-11/sec-1 · https://japanlaw.org/l/337AC0000000066/ch-11/sec-1</sup>

### 第百三十一条（質問、検査又は領置等） — Questioning, Inspection, Retention, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-131 · https://japanlaw.org/en/national-tax-general-rules-act/art-131 · https://japanlaw.org/l/337AC0000000066/art-131</sup>

  **第一項**  国税庁等の当該職員（以下第百五十二条（調書の作成）まで及び第百五十五条（間接国税以外の国税に関する犯則事件等についての告発）において「当該職員」という。）は、国税に関する犯則事件（第百三十五条（現行犯事件の臨検、捜索又は差押え）及び第百五十三条第二項（調査の管轄及び引継ぎ）を除き、以下この節において「犯則事件」という。）を調査するため必要があるときは、犯則嫌疑者若しくは参考人（以下この項及び次条第一項において「犯則嫌疑者等」という。）に対して出頭を求め、犯則嫌疑者等に対して質問し、犯則嫌疑者等が所持し、若しくは置き去つた物件を検査し、又は犯則嫌疑者等が任意に提出し、若しくは置き去つた物件を領置することができる。
  <sup>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</sup>
  When it is necessary in order to investigate a criminal case concerning national taxes (hereinafter referred to as a "criminal tax case" in this Section, except in Article 135 (On-Site Inspection, Search, or Seizure in Flagrant Offense Cases) and Article 153, paragraph (2) (Jurisdiction over and Transfer of Investigations)), the relevant officials of the National Tax Agency, etc. (hereinafter referred to as the "relevant officials" up to Article 152 (Preparation of Written Records) and in Article 155 (Accusation of Criminal Tax Cases, etc. concerning National Taxes Other than Indirect National Taxes)) may request a suspect or witness (hereinafter referred to as a "suspect, etc." in this paragraph and paragraph (1) of the following Article) to appear, question a suspect, etc., inspect articles possessed or left behind by a suspect, etc., or retain articles voluntarily submitted or left behind by a suspect, etc.
  <sup>machine translation, not official</sup>

  **第二項**  当該職員は、犯則事件の調査について、官公署又は公私の団体に照会して必要な事項の報告を求めることができる。
  <sup>art-131/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-131/par-2 · https://japanlaw.org/l/337AC0000000066/art-131/par-2</sup>
  The relevant officials may, with regard to the investigation of a criminal tax case, make inquiries to public agencies or public or private organizations and request reports on necessary matters.
  <sup>machine translation, not official</sup>

### 第百三十二条（臨検、捜索又は差押え等） — On-Site Inspection, Search, Seizure, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-132 · https://japanlaw.org/en/national-tax-general-rules-act/art-132 · https://japanlaw.org/l/337AC0000000066/art-132</sup>

  **第一項**  当該職員は、犯則事件を調査するため必要があるときは、その所属官署の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、臨検、犯則嫌疑者等の身体、物件若しくは住居その他の場所の捜索、証拠物若しくは没収すべき物件と思料するものの差押え又は記録命令付差押え（電磁的記録を保管する者その他電磁的記録を利用する権限を有する者に命じて必要な電磁的記録を記録媒体に記録させ、又は印刷させた上、当該記録媒体を差し押さえることをいう。以下同じ。）をすることができる。ただし、参考人の身体、物件又は住居その他の場所については、差し押さえるべき物件の存在を認めるに足りる状況のある場合に限り、捜索をすることができる。
  <sup>art-132/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-1 · https://japanlaw.org/l/337AC0000000066/art-132/par-1</sup>
  When it is necessary in order to investigate a criminal tax case, the relevant officials may, by a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the government office to which they belong, carry out an on-site inspection, a search of the body, articles, dwelling, or other place of a suspect, etc., a seizure of anything considered to be articles of evidence or an article to be confiscated, or a seizure with a recording order (meaning having a person who keeps electronic or magnetic records or any other person who has the authority to use electronic or magnetic records record necessary electronic or magnetic records on a recording medium or print them out by ordering that person to do so, and then seizing that recording medium; the same applies hereinafter); provided, however, that a search of the body, articles, dwelling, or other place of a witness may be carried out only if there are circumstances sufficient to find that articles to be seized exist there.
  <sup>machine translation, not official</sup>

  **第二項**  差し押さえるべき物件が電子計算機であるときは、当該電子計算機に電気通信回線で接続している記録媒体であつて、当該電子計算機で作成若しくは変更をした電磁的記録又は当該電子計算機で変更若しくは消去をすることができることとされている電磁的記録を保管するために使用されていると認めるに足りる状況にあるものから、その電磁的記録を当該電子計算機又は他の記録媒体に複写した上、当該電子計算機又は当該他の記録媒体を差し押さえることができる。
  <sup>art-132/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-2 · https://japanlaw.org/l/337AC0000000066/art-132/par-2</sup>
  If the article to be seized is a computer, that computer or another recording medium may be seized after electronic or magnetic records created or modified using that computer, or electronic or magnetic records that may be modified or erased using that computer, have been copied onto that computer or that other recording medium from a recording medium that is connected to that computer through a telecommunications line and that is found in circumstances sufficient to show that it is used to store those electronic or magnetic records.
  <sup>machine translation, not official</sup>

  **第三項**  前二項の場合において、急速を要するときは、当該職員は、臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は電磁的記録を記録させ、若しくは印刷させるべき者の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、前二項の処分をすることができる。
  <sup>art-132/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-3 · https://japanlaw.org/l/337AC0000000066/art-132/par-3</sup>
  In the cases referred to in the preceding two paragraphs, if the matter is urgent, the relevant officials may carry out the dispositions referred to in the preceding two paragraphs by a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the articles or place to be inspected, the body, articles, or place to be searched, the articles to be seized, or the person to be ordered to record or print electronic or magnetic records.
  <sup>machine translation, not official</sup>

  **第四項**  当該職員は、第一項又は前項の許可状（第百四十七条（鑑定等の嘱託）を除き、以下「許可状」という。）を請求する場合においては、犯則事件が存在すると認められる資料を提供しなければならない。
  <sup>art-132/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-4 · https://japanlaw.org/l/337AC0000000066/art-132/par-4</sup>
  When requesting the warrant referred to in paragraph (1) or the preceding paragraph (hereinafter referred to as a "warrant", except in Article 147 (Commissioning of Expert Opinions, etc.)), the relevant officials must provide materials by which a criminal tax case is found to exist.
  <sup>machine translation, not official</sup>

  **第五項**  前項の規定による請求があつた場合においては、地方裁判所又は簡易裁判所の裁判官は、犯則嫌疑者の氏名（法人については、名称）、罪名並びに臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は記録させ、若しくは印刷させるべき電磁的記録及びこれを記録させ、若しくは印刷させるべき者並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印した許可状を当該職員に交付しなければならない。
  <sup>art-132/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-5 · https://japanlaw.org/l/337AC0000000066/art-132/par-5</sup>
  If a request has been made under the provisions of the preceding paragraph, the judge of the district court or summary court must issue to the relevant official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the articles or place to be inspected, the body, articles, or place to be searched, the articles to be seized, or the electronic or magnetic records to be recorded or printed and the person to be ordered to record or print them, as well as the official title and name of the requesting person, the period of validity, a statement that execution may not be commenced after that period has expired and that the warrant must then be returned, the date of issuance, and the name of the court, and bearing the judge's name and seal.
  <sup>machine translation, not official</sup>

  **第六項**  第二項の場合においては、許可状に、前項に規定する事項のほか、差し押さえるべき電子計算機に電気通信回線で接続している記録媒体であつて、その電磁的記録を複写すべきものの範囲を記載しなければならない。
  <sup>art-132/par-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-6 · https://japanlaw.org/l/337AC0000000066/art-132/par-6</sup>
  In the case referred to in paragraph (2), the warrant must state, in addition to the matters prescribed in the preceding paragraph, the scope of the recording media connected through a telecommunications line to the computer to be seized from which the electronic or magnetic records are to be copied.
  <sup>machine translation, not official</sup>

  **第七項**  当該職員は、許可状を他の当該職員に交付して、臨検、捜索、差押え又は記録命令付差押えをさせることができる。
  <sup>art-132/par-7 · https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-7 · https://japanlaw.org/l/337AC0000000066/art-132/par-7</sup>
  The relevant officials may deliver a warrant to other relevant officials to have them carry out an on-site inspection, search, seizure, or seizure with a recording order.
  <sup>machine translation, not official</sup>

### 第百三十三条（通信事務を取り扱う者に対する差押え） — Seizure from Persons Handling Communications Affairs
<sup>caption: machine translation, not official</sup>
<sup>art-133 · https://japanlaw.org/en/national-tax-general-rules-act/art-133 · https://japanlaw.org/l/337AC0000000066/art-133</sup>

  **第一項**  当該職員は、犯則事件を調査するため必要があるときは、許可状の交付を受けて、犯則嫌疑者から発し、又は犯則嫌疑者に対して発した郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものを差し押さえることができる。
  <sup>art-133/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-1 · https://japanlaw.org/l/337AC0000000066/art-133/par-1</sup>
  When it is necessary in order to investigate a criminal tax case, the relevant officials may, upon being issued a warrant, seize postal items, items of correspondence delivery, or documents concerning telegrams that were sent by or addressed to a suspect and that are kept or possessed by a person handling communications affairs pursuant to the provisions of laws and regulations.
  <sup>machine translation, not official</sup>

  **第二項**  当該職員は、前項の規定に該当しない郵便物、信書便物又は電信についての書類で法令の規定に基づき通信事務を取り扱う者が保管し、又は所持するものについては、犯則事件に関係があると認めるに足りる状況があるものに限り、許可状の交付を受けて、これを差し押さえることができる。
  <sup>art-133/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-2 · https://japanlaw.org/l/337AC0000000066/art-133/par-2</sup>
  With regard to postal items, items of correspondence delivery, or documents concerning telegrams that do not fall under the preceding paragraph and that are kept or possessed by a person handling communications affairs pursuant to the provisions of laws and regulations, the relevant officials may seize them upon being issued a warrant, limited to those for which there are circumstances sufficient to find that they are related to the criminal tax case.
  <sup>machine translation, not official</sup>

  **第三項**  当該職員は、前二項の規定による処分をした場合においては、その旨を発信人又は受信人に通知しなければならない。ただし、通知によつて犯則事件の調査が妨げられるおそれがある場合は、この限りでない。
  <sup>art-133/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-3 · https://japanlaw.org/l/337AC0000000066/art-133/par-3</sup>
  When the relevant officials have carried out a disposition under the provisions of the preceding two paragraphs, they must notify the sender or the recipient to that effect; provided, however, that this does not apply if the notification is likely to obstruct the investigation of the criminal tax case.
  <sup>machine translation, not official</sup>

### 第百三十四条（通信履歴の電磁的記録の保全要請） — Request for Preservation of Electronic or Magnetic Records of Communication History
<sup>caption: machine translation, not official</sup>
<sup>art-134 · https://japanlaw.org/en/national-tax-general-rules-act/art-134 · https://japanlaw.org/l/337AC0000000066/art-134</sup>

  **第一項**  当該職員は、差押え又は記録命令付差押えをするため必要があるときは、電気通信を行うための設備を他人の通信の用に供する事業を営む者又は自己の業務のために不特定若しくは多数の者の通信を媒介することのできる電気通信を行うための設備を設置している者に対し、その業務上記録している電気通信の送信元、送信先、通信日時その他の通信履歴の電磁的記録のうち必要なものを特定し、三十日を超えない期間を定めて、これを消去しないよう、書面で求めることができる。この場合において、当該電磁的記録について差押え又は記録命令付差押えをする必要がないと認めるに至つたときは、当該求めを取り消さなければならない。
  <sup>art-134/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-134/par-1 · https://japanlaw.org/l/337AC0000000066/art-134/par-1</sup>
  When it is necessary in order to carry out a seizure or a seizure with a recording order, the relevant officials may, specifying those that are necessary from among the electronic or magnetic records of the transmission source, destination, date and time of communication, and other communication history of telecommunications recorded in the course of business and setting a period not exceeding 30 days, request in writing a person engaged in the business of providing telecommunications facilities for the communications of others, or a person who has installed telecommunications facilities capable of intermediating the communications of an unspecified or large number of persons for that person's own business, not to erase them. In this case, if the relevant officials come to find that there is no need to carry out a seizure or a seizure with a recording order with regard to those electronic or magnetic records, they must withdraw that request.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定により消去しないよう求める期間については、特に必要があるときは、三十日を超えない範囲内で延長することができる。ただし、消去しないよう求める期間は、通じて六十日を超えることができない。
  <sup>art-134/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-134/par-2 · https://japanlaw.org/l/337AC0000000066/art-134/par-2</sup>
  The period for which non-erasure is requested pursuant to the provisions of the preceding paragraph may, if particularly necessary, be extended within a period not exceeding 30 days; provided, however, that the period for which non-erasure is requested may not exceed 60 days in total.
  <sup>machine translation, not official</sup>

  **第三項**  第一項の規定による求めを行う場合において、必要があるときは、みだりに当該求めに関する事項を漏らさないよう求めることができる。
  <sup>art-134/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-134/par-3 · https://japanlaw.org/l/337AC0000000066/art-134/par-3</sup>
  In making a request under the provisions of paragraph (1), if it is necessary, the person may be requested not to divulge matters concerning that request without good reason.
  <sup>machine translation, not official</sup>

### 第百三十五条（現行犯事件の臨検、捜索又は差押え） — On-Site Inspection, Search, or Seizure in Flagrant Offense Cases
<sup>caption: machine translation, not official</sup>
<sup>art-135 · https://japanlaw.org/en/national-tax-general-rules-act/art-135 · https://japanlaw.org/l/337AC0000000066/art-135</sup>

  **第一項**  当該職員は、間接国税（消費税法第四十七条第二項（引取りに係る課税貨物についての課税標準額及び税額の申告等）に規定する課税貨物に課される消費税その他の政令で定める国税をいう。以下同じ。）に関する犯則事件について、現に犯則を行い、又は現に犯則を行い終わつた者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その犯則の現場において第百三十二条第一項（臨検、捜索又は差押え等）の臨検、捜索又は差押えをすることができる。
  <sup>art-135/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-135/par-1 · https://japanlaw.org/l/337AC0000000066/art-135/par-1</sup>
  In a criminal tax case concerning indirect national taxes (meaning consumption tax imposed on the taxable goods prescribed in Article 47, paragraph (2) (Declaration, etc. of the Amount of Tax Basis and Tax Amount for Taxable Goods Received) of the Consumption Tax Act and other national taxes specified by Cabinet Order; the same applies hereinafter), if there is a person who is committing or has just committed the criminal tax offense, and it is necessary in order to collect items found to be evidence of it, the matter is urgent, and a warrant cannot be obtained, the relevant officials may carry out the on-site inspection, search, or seizure referred to in Article 132, paragraph (1) (On-Site Inspection, Search, Seizure, etc.) at the scene of that offense.
  <sup>machine translation, not official</sup>

  **第二項**  当該職員は、間接国税に関する犯則事件について、現に犯則に供した物件若しくは犯則により得た物件を所持し、又は顕著な犯則の跡があつて犯則を行つてから間がないと明らかに認められる者がある場合において、その証拠となると認められるものを集取するため必要であつて、かつ、急速を要し、許可状の交付を受けることができないときは、その者の所持する物件に対して第百三十二条第一項の臨検、捜索又は差押えをすることができる。
  <sup>art-135/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-135/par-2 · https://japanlaw.org/l/337AC0000000066/art-135/par-2</sup>
  The relevant official may, in the case where, with regard to a criminal tax case concerning indirect national tax, there is a person who possesses an article currently used for an offense or an article obtained through an offense, or who, there being conspicuous traces of an offense, is clearly found to have committed the offense only a short time before, if it is necessary in order to collect anything found to serve as evidence of the offense, the matter is urgent, and the official cannot have a warrant issued, carry out the inspection, search or seizure referred to in Article 132, paragraph (1) with respect to the articles in that person's possession.
  <sup>machine translation, not official</sup>

### 第百三十六条（電磁的記録に係る記録媒体の差押えに代わる処分） — Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record
<sup>caption: machine translation, not official</sup>
<sup>art-136 · https://japanlaw.org/en/national-tax-general-rules-act/art-136 · https://japanlaw.org/l/337AC0000000066/art-136</sup>

  **第一項**  差し押さえるべき物件が電磁的記録に係る記録媒体であるときは、当該職員は、その差押えに代えて次に掲げる処分をすることができる。
  <sup>art-136/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-136/par-1 · https://japanlaw.org/l/337AC0000000066/art-136/par-1</sup>
  When the article to be seized is a recording medium containing an electronic or magnetic record, the relevant official may carry out either of the following dispositions in lieu of the seizure:
  <sup>machine translation, not official</sup>

    **一**  差し押さえるべき記録媒体に記録された電磁的記録を他の記録媒体に複写し、印刷し、又は移転した上、当該他の記録媒体を差し押さえること。
    <sup>art-136/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-136/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-136/par-1/item-1</sup>
    copying, printing or transferring the electronic or magnetic record recorded on the recording medium to be seized onto another recording medium, and then seizing that other recording medium; or
    <sup>machine translation, not official</sup>

    **二**  差押えを受ける者に差し押さえるべき記録媒体に記録された電磁的記録を他の記録媒体に複写させ、印刷させ、又は移転させた上、当該他の記録媒体を差し押さえること。
    <sup>art-136/par-1/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-136/par-1/item-2 · https://japanlaw.org/l/337AC0000000066/art-136/par-1/item-2</sup>
    having the person subject to the seizure copy, print or transfer the electronic or magnetic record recorded on the recording medium to be seized onto another recording medium, and then seizing that other recording medium.
    <sup>machine translation, not official</sup>

### 第百三十七条（臨検、捜索又は差押え等に際しての必要な処分） — Necessary Dispositions in Carrying Out Inspection, Search, Seizure, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-137 · https://japanlaw.org/en/national-tax-general-rules-act/art-137 · https://japanlaw.org/l/337AC0000000066/art-137</sup>

  **第一項**  当該職員は、臨検、捜索、差押え又は記録命令付差押えをするため必要があるときは、錠をはずし、封を開き、その他必要な処分をすることができる。
  <sup>art-137/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-137/par-1 · https://japanlaw.org/l/337AC0000000066/art-137/par-1</sup>
  When it is necessary in order to carry out an inspection, search, seizure or seizure with a recording order, the relevant official may remove locks, open seals or carry out any other necessary disposition.
  <sup>machine translation, not official</sup>

  **第二項**  前項の処分は、領置物件、差押物件又は記録命令付差押物件についても、することができる。
  <sup>art-137/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-137/par-2 · https://japanlaw.org/l/337AC0000000066/art-137/par-2</sup>
  The disposition referred to in the preceding paragraph may also be carried out with respect to retained articles, seized articles or articles seized with a recording order.
  <sup>machine translation, not official</sup>

### 第百三十八条（処分を受ける者に対する協力要請） — Request for Cooperation from a Person Subject to a Disposition
<sup>caption: machine translation, not official</sup>
<sup>art-138 · https://japanlaw.org/en/national-tax-general-rules-act/art-138 · https://japanlaw.org/l/337AC0000000066/art-138</sup>

  **第一項**  臨検すべき物件又は差し押さえるべき物件が電磁的記録に係る記録媒体であるときは、当該職員は、臨検又は捜索若しくは差押えを受ける者に対し、電子計算機の操作その他の必要な協力を求めることができる。
  <sup>art-138/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-138/par-1 · https://japanlaw.org/l/337AC0000000066/art-138/par-1</sup>
  When the article to be inspected or the article to be seized is a recording medium containing an electronic or magnetic record, the relevant official may request the person subject to the inspection, or to the search or seizure, to operate a computer or provide any other necessary cooperation.
  <sup>machine translation, not official</sup>

### 第百三十九条（許可状の提示） — Presentation of the Warrant
<sup>caption: machine translation, not official</sup>
<sup>art-139 · https://japanlaw.org/en/national-tax-general-rules-act/art-139 · https://japanlaw.org/l/337AC0000000066/art-139</sup>

  **第一項**  臨検、捜索、差押え又は記録命令付差押えの許可状は、これらの処分を受ける者に提示しなければならない。
  <sup>art-139/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-139/par-1 · https://japanlaw.org/l/337AC0000000066/art-139/par-1</sup>
  A warrant for an inspection, search, seizure or seizure with a recording order must be presented to the person subject to that disposition.
  <sup>machine translation, not official</sup>

### 第百四十条（身分の証明） — Proof of Identity
<sup>caption: machine translation, not official</sup>
<sup>art-140 · https://japanlaw.org/en/national-tax-general-rules-act/art-140 · https://japanlaw.org/l/337AC0000000066/art-140</sup>

  **第一項**  当該職員は、この節の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付差押えをするときは、その身分を示す証明書を携帯し、関係人の請求があつたときは、これを提示しなければならない。
  <sup>art-140/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-140/par-1 · https://japanlaw.org/l/337AC0000000066/art-140/par-1</sup>
  When the relevant official asks questions or carries out an examination, retention, inspection, search, seizure or seizure with a recording order pursuant to the provisions of this Section, the official must carry a certificate of identification and must present it when requested by a person concerned.
  <sup>machine translation, not official</sup>

### 第百四十一条（警察官の援助） — Assistance of Police Officers
<sup>caption: machine translation, not official</sup>
<sup>art-141 · https://japanlaw.org/en/national-tax-general-rules-act/art-141 · https://japanlaw.org/l/337AC0000000066/art-141</sup>

  **第一項**  当該職員は、臨検、捜索、差押え又は記録命令付差押えをするに際し必要があるときは、警察官の援助を求めることができる。
  <sup>art-141/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-141/par-1 · https://japanlaw.org/l/337AC0000000066/art-141/par-1</sup>
  When it is necessary in carrying out an inspection, search, seizure or seizure with a recording order, the relevant official may request the assistance of police officers.
  <sup>machine translation, not official</sup>

### 第百四十二条（所有者等の立会い） — Attendance of the Owner, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-142 · https://japanlaw.org/en/national-tax-general-rules-act/art-142 · https://japanlaw.org/l/337AC0000000066/art-142</sup>

  **第一項**  当該職員は、人の住居又は人の看守する邸宅若しくは建造物その他の場所で臨検、捜索、差押え又は記録命令付差押えをするときは、その所有者若しくは管理者（これらの者の代表者、代理人その他これらの者に代わるべき者を含む。）又はこれらの者の使用人若しくは同居の親族で成年に達した者を立ち会わせなければならない。
  <sup>art-142/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-142/par-1 · https://japanlaw.org/l/337AC0000000066/art-142/par-1</sup>
  When carrying out an inspection, search, seizure or seizure with a recording order in a person's residence or in premises, a building or any other place guarded by a person, the relevant official must have its owner or administrator (including their representative, agent or any other person who is to act in their place), or an employee of such a person or a relative living together with such a person who has reached the age of majority, attend.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、同項に規定する者を立ち会わせることができないときは、その隣人で成年に達した者又はその地の警察官若しくは地方公共団体の職員を立ち会わせなければならない。
  <sup>art-142/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-142/par-2 · https://japanlaw.org/l/337AC0000000066/art-142/par-2</sup>
  In the case referred to in the preceding paragraph, when the relevant official cannot have a person prescribed in that paragraph attend, the official must have a neighbor who has reached the age of majority, or a police officer or an official of a local government of that locality, attend.
  <sup>machine translation, not official</sup>

  **第三項**  第百三十五条（現行犯事件の臨検、捜索又は差押え）の規定により臨検、捜索又は差押えをする場合において、急速を要するときは、前二項の規定によることを要しない。
  <sup>art-142/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-142/par-3 · https://japanlaw.org/l/337AC0000000066/art-142/par-3</sup>
  In the case where an inspection, search or seizure is carried out pursuant to the provisions of Article 135 (Inspection, Search or Seizure in a Case of a Flagrant Offense), if the matter is urgent, the provisions of the preceding two paragraphs need not be followed.
  <sup>machine translation, not official</sup>

  **第四項**  女子の身体について捜索をするときは、成年の女子を立ち会わせなければならない。ただし、急速を要する場合は、この限りでない。
  <sup>art-142/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-142/par-4 · https://japanlaw.org/l/337AC0000000066/art-142/par-4</sup>
  When the body of a woman is searched, an adult woman must be made to attend; provided, however, that this does not apply in the case where the matter is urgent.
  <sup>machine translation, not official</sup>

### 第百四十三条（領置目録等の作成等） — Preparation of an Inventory of Retained Articles, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-143 · https://japanlaw.org/en/national-tax-general-rules-act/art-143 · https://japanlaw.org/l/337AC0000000066/art-143</sup>

  **第一項**  当該職員は、領置、差押え又は記録命令付差押えをしたときは、その目録を作成し、領置物件、差押物件若しくは記録命令付差押物件の所有者、所持者若しくは保管者（第百三十六条（電磁的記録に係る記録媒体の差押えに代わる処分）の規定による処分を受けた者を含む。）又はこれらの者に代わるべき者にその謄本を交付しなければならない。
  <sup>art-143/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-143/par-1 · https://japanlaw.org/l/337AC0000000066/art-143/par-1</sup>
  When the relevant official has carried out a retention, seizure or seizure with a recording order, the official must prepare an inventory thereof and deliver a transcript of it to the owner, possessor or custodian of the retained articles, seized articles or articles seized with a recording order (including a person who has been subject to a disposition pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record)) or to a person who is to act in their place.
  <sup>machine translation, not official</sup>

### 第百四十四条（領置物件等の処置） — Handling of Retained Articles, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-144 · https://japanlaw.org/en/national-tax-general-rules-act/art-144 · https://japanlaw.org/l/337AC0000000066/art-144</sup>

  **第一項**  運搬又は保管に不便な領置物件、差押物件又は記録命令付差押物件は、その所有者又は所持者その他当該職員が適当と認める者に、その承諾を得て、保管証を徴して保管させることができる。
  <sup>art-144/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-144/par-1 · https://japanlaw.org/l/337AC0000000066/art-144/par-1</sup>
  Retained articles, seized articles or articles seized with a recording order that are inconvenient to transport or keep may be placed in the custody of their owner or possessor or any other person whom the relevant official finds appropriate, with that person's consent and by obtaining a custody receipt from that person.
  <sup>machine translation, not official</sup>

  **第二項**  国税庁長官、国税局長又は税務署長は、領置物件又は差押物件が腐敗し、若しくは変質したとき、又は腐敗若しくは変質のおそれがあるときは、政令で定めるところにより、公告した後これを公売に付し、その代金を供託することができる。
  <sup>art-144/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-144/par-2 · https://japanlaw.org/l/337AC0000000066/art-144/par-2</sup>
  The Commissioner of the National Tax Agency, a regional commissioner or a district director may, when retained articles or seized articles have rotted or deteriorated, or are likely to rot or deteriorate, sell them at public auction after giving public notice and deposit the proceeds, as prescribed by Cabinet Order.
  <sup>machine translation, not official</sup>

### 第百四十五条（領置物件等の還付等） — Return of Retained Articles, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-145 · https://japanlaw.org/en/national-tax-general-rules-act/art-145 · https://japanlaw.org/l/337AC0000000066/art-145</sup>

  **第一項**  当該職員は、領置物件、差押物件又は記録命令付差押物件について留置の必要がなくなつたときは、その返還を受けるべき者にこれを還付しなければならない。
  <sup>art-145/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-1 · https://japanlaw.org/l/337AC0000000066/art-145/par-1</sup>
  When it has become unnecessary to hold retained articles, seized articles or articles seized with a recording order, the relevant official must return them to the person who is to receive their return.
  <sup>machine translation, not official</sup>

  **第二項**  国税庁長官、国税局長又は税務署長は、前項の領置物件、差押物件又は記録命令付差押物件について、その返還を受けるべき者の住所若しくは居所がわからないため、又はその他の事由によりこれを還付することができない場合においては、その旨を公告しなければならない。
  <sup>art-145/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-2 · https://japanlaw.org/l/337AC0000000066/art-145/par-2</sup>
  In the case where the Commissioner of the National Tax Agency, a regional commissioner or a district director cannot return the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph because the domicile or residence of the person who is to receive their return is unknown, or for any other reason, they must give public notice to that effect.
  <sup>machine translation, not official</sup>

  **第三項**  前項の公告に係る領置物件、差押物件又は記録命令付差押物件について公告の日から六月を経過しても還付の請求がないときは、これらの物件は、国庫に帰属する。
  <sup>art-145/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-3 · https://japanlaw.org/l/337AC0000000066/art-145/par-3</sup>
  If no request for the return of the retained articles, seized articles or articles seized with a recording order to which the public notice referred to in the preceding paragraph pertains has been made even after six months have elapsed from the date of the public notice, those articles belong to the National Treasury.
  <sup>machine translation, not official</sup>

### 第百四十六条（移転した上差し押さえた記録媒体の交付等） — Delivery, etc. of a Recording Medium Seized after Transfer
<sup>caption: machine translation, not official</sup>
<sup>art-146 · https://japanlaw.org/en/national-tax-general-rules-act/art-146 · https://japanlaw.org/l/337AC0000000066/art-146</sup>

  **第一項**  当該職員は、第百三十六条（電磁的記録に係る記録媒体の差押えに代わる処分）の規定により電磁的記録を移転し、又は移転させた上差し押さえた記録媒体について留置の必要がなくなつた場合において、差押えを受けた者と当該記録媒体の所有者、所持者又は保管者とが異なるときは、当該差押えを受けた者に対し、当該記録媒体を交付し、又は当該電磁的記録の複写を許さなければならない。
  <sup>art-146/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-146/par-1 · https://japanlaw.org/l/337AC0000000066/art-146/par-1</sup>
  In the case where it has become unnecessary to hold a recording medium that was seized after the relevant official transferred, or had a person transfer, an electronic or magnetic record pursuant to the provisions of Article 136 (Disposition in Lieu of Seizure of a Recording Medium Containing an Electronic or Magnetic Record), if the person subject to the seizure and the owner, possessor or custodian of that recording medium are different persons, the relevant official must deliver that recording medium to the person subject to the seizure or allow that person to copy that electronic or magnetic record.
  <sup>machine translation, not official</sup>

  **第二項**  前条第二項の規定は、前項の規定による交付又は複写について準用する。
  <sup>art-146/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-146/par-2 · https://japanlaw.org/l/337AC0000000066/art-146/par-2</sup>
  The provisions of paragraph (2) of the preceding Article apply mutatis mutandis to the delivery or copying under the provisions of the preceding paragraph.
  <sup>machine translation, not official</sup>

  **第三項**  前項において準用する前条第二項の規定による公告の日から六月を経過しても前項の交付又は複写の請求がないときは、その交付をし、又は複写をさせることを要しない。
  <sup>art-146/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-146/par-3 · https://japanlaw.org/l/337AC0000000066/art-146/par-3</sup>
  If no request for the delivery or copying referred to in the preceding paragraph has been made even after six months have elapsed from the date of the public notice under the provisions of paragraph (2) of the preceding Article as applied mutatis mutandis pursuant to the preceding paragraph, it is not necessary to make the delivery or to allow the copying.
  <sup>machine translation, not official</sup>

### 第百四十七条（鑑定等の嘱託） — Commissioning of Expert Examination, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-147 · https://japanlaw.org/en/national-tax-general-rules-act/art-147 · https://japanlaw.org/l/337AC0000000066/art-147</sup>

  **第一項**  当該職員は、犯則事件を調査するため必要があるときは、学識経験を有する者に領置物件、差押物件若しくは記録命令付差押物件についての鑑定を嘱託し、又は通訳若しくは翻訳を嘱託することができる。
  <sup>art-147/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-1 · https://japanlaw.org/l/337AC0000000066/art-147/par-1</sup>
  When it is necessary in order to investigate a criminal tax case, the relevant official may commission a person with relevant knowledge and experience to conduct an expert examination of retained articles, seized articles or articles seized with a recording order, or may commission interpretation or translation.
  <sup>machine translation, not official</sup>

  **第二項**  前項の規定による鑑定の嘱託を受けた者（第四項及び第五項において「鑑定人」という。）は、前項の当該職員の所属官署の所在地を管轄する地方裁判所又は簡易裁判所の裁判官の許可を受けて、当該鑑定に係る物件を破壊することができる。
  <sup>art-147/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-2 · https://japanlaw.org/l/337AC0000000066/art-147/par-2</sup>
  A person who has been commissioned to conduct an expert examination under the provisions of the preceding paragraph (referred to as an "expert examiner" in paragraphs (4) and (5)) may destroy an article pertaining to that expert examination with the permission of a judge of the district court or summary court having jurisdiction over the location of the government office to which the relevant official referred to in the preceding paragraph belongs.
  <sup>machine translation, not official</sup>

  **第三項**  前項の許可の請求は、当該職員からこれをしなければならない。
  <sup>art-147/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-3 · https://japanlaw.org/l/337AC0000000066/art-147/par-3</sup>
  A request for the permission referred to in the preceding paragraph must be made by the relevant official.
  <sup>machine translation, not official</sup>

  **第四項**  前項の請求があつた場合において、裁判官は、当該請求を相当と認めるときは、犯則嫌疑者の氏名（法人については、名称）、罪名、破壊すべき物件及び鑑定人の氏名並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印した許可状を当該職員に交付しなければならない。
  <sup>art-147/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-4 · https://japanlaw.org/l/337AC0000000066/art-147/par-4</sup>
  In the case where a request referred to in the preceding paragraph has been made, if the judge finds the request to be reasonable, the judge must deliver to the relevant official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the article to be destroyed, the name of the expert examiner, the official title and name of the requester, the period of validity, a statement that execution may not be commenced after the expiration of that period and that the warrant must then be returned, the date of issuance and the name of the court, and bearing the judge's name and seal.
  <sup>machine translation, not official</sup>

  **第五項**  鑑定人は、第二項の処分を受ける者に前項の許可状を示さなければならない。
  <sup>art-147/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-5 · https://japanlaw.org/l/337AC0000000066/art-147/par-5</sup>
  The expert examiner must show the warrant referred to in the preceding paragraph to the person subject to the disposition referred to in paragraph (2).
  <sup>machine translation, not official</sup>

### 第百四十八条（臨検、捜索又は差押え等の夜間執行の制限） — Restrictions on Nighttime Execution of Inspection, Search, Seizure, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-148 · https://japanlaw.org/en/national-tax-general-rules-act/art-148 · https://japanlaw.org/l/337AC0000000066/art-148</sup>

  **第一項**  臨検、捜索、差押え又は記録命令付差押えは、許可状に夜間でも執行することができる旨の記載がなければ、日没から日出までの間には、してはならない。ただし、第百三十五条（現行犯事件の臨検、捜索又は差押え）の規定により処分をする場合及び消費税法第二条第一項第十一号（定義）に規定する課税貨物に課される消費税その他の政令で定める国税について旅館、飲食店その他夜間でも公衆が出入りすることができる場所でその公開した時間内にこれらの処分をする場合は、この限りでない。
  <sup>art-148/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-148/par-1 · https://japanlaw.org/l/337AC0000000066/art-148/par-1</sup>
  An inspection, search, seizure or seizure with a recording order must not be carried out between sunset and sunrise unless the warrant states that it may be executed even at night; provided, however, that this does not apply in the case where a disposition is carried out pursuant to the provisions of Article 135 (Inspection, Search or Seizure in a Case of a Flagrant Offense), or in the case where, with regard to consumption tax imposed on taxable goods prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Consumption Tax Act or any other national tax specified by Cabinet Order, these dispositions are carried out in an inn, restaurant or any other place which the public may enter and leave even at night, during the hours in which it is open to the public.
  <sup>machine translation, not official</sup>

  **第二項**  日没前に開始した臨検、捜索、差押え又は記録命令付差押えは、必要があると認めるときは、日没後まで継続することができる。
  <sup>art-148/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-148/par-2 · https://japanlaw.org/l/337AC0000000066/art-148/par-2</sup>
  An inspection, search, seizure or seizure with a recording order commenced before sunset may be continued after sunset when it is found to be necessary.
  <sup>machine translation, not official</sup>

### 第百四十九条（処分中の出入りの禁止） — Prohibition of Entry and Exit during a Disposition
<sup>caption: machine translation, not official</sup>
<sup>art-149 · https://japanlaw.org/en/national-tax-general-rules-act/art-149 · https://japanlaw.org/l/337AC0000000066/art-149</sup>

  **第一項**  当該職員は、この節の規定により質問、検査、領置、臨検、捜索、差押え又は記録命令付差押えをする間は、何人に対しても、許可を受けないでその場所に出入りすることを禁止することができる。
  <sup>art-149/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-149/par-1 · https://japanlaw.org/l/337AC0000000066/art-149/par-1</sup>
  While asking questions or carrying out an examination, retention, inspection, search, seizure or seizure with a recording order pursuant to the provisions of this Section, the relevant official may prohibit any person from entering or leaving the place without permission.
  <sup>machine translation, not official</sup>

### 第百五十条（執行を中止する場合の処分） — Dispositions When Execution Is Suspended
<sup>caption: machine translation, not official</sup>
<sup>art-150 · https://japanlaw.org/en/national-tax-general-rules-act/art-150 · https://japanlaw.org/l/337AC0000000066/art-150</sup>

  **第一項**  臨検、捜索、差押え又は記録命令付差押えの許可状の執行を中止する場合において、必要があるときは、執行が終わるまでその場所を閉鎖し、又は看守者を置くことができる。
  <sup>art-150/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-150/par-1 · https://japanlaw.org/l/337AC0000000066/art-150/par-1</sup>
  In the case where the execution of a warrant for an inspection, search, seizure or seizure with a recording order is suspended, when necessary, the place may be closed, or a guard may be posted there, until the execution is completed.
  <sup>machine translation, not official</sup>

### 第百五十一条（捜索証明書の交付） — Delivery of a Search Certificate
<sup>caption: machine translation, not official</sup>
<sup>art-151 · https://japanlaw.org/en/national-tax-general-rules-act/art-151 · https://japanlaw.org/l/337AC0000000066/art-151</sup>

  **第一項**  捜索をした場合において、証拠物又は没収すべき物件がないときは、捜索を受けた者の請求により、その旨の証明書を交付しなければならない。
  <sup>art-151/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-151/par-1 · https://japanlaw.org/l/337AC0000000066/art-151/par-1</sup>
  In the case where a search has been carried out, if there are no articles of evidence or articles to be confiscated, a certificate to that effect must be delivered upon the request of the person subject to the search.
  <sup>machine translation, not official</sup>

### 第百五十二条（調書の作成） — Preparation of Records
<sup>caption: machine translation, not official</sup>
<sup>art-152 · https://japanlaw.org/en/national-tax-general-rules-act/art-152 · https://japanlaw.org/l/337AC0000000066/art-152</sup>

  **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。
  <sup>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</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>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</sup>
  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.
  <sup>machine translation, not official</sup>

  **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。
  <sup>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</sup>
  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.
  <sup>machine translation, not official</sup>

### 第百五十三条（調査の管轄及び引継ぎ） — Jurisdiction over Investigations and Transfer of Evidence
<sup>caption: machine translation, not official</sup>
<sup>art-153 · https://japanlaw.org/en/national-tax-general-rules-act/art-153 · https://japanlaw.org/l/337AC0000000066/art-153</sup>

  **第一項**  犯則事件の調査は、国税庁の当該職員又は事件発見地を所轄する国税局若しくは税務署の当該職員が行う。
  <sup>art-153/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-153/par-1 · https://japanlaw.org/l/337AC0000000066/art-153/par-1</sup>
  An investigation of a criminal tax case is conducted by the relevant officials of the National Tax Agency or by the relevant officials of the Regional Taxation Bureau or tax office having jurisdiction over the place where the case was discovered.
  <sup>machine translation, not official</sup>

  **第二項**  国税庁の当該職員が集取した第百五十六条第一項（間接国税に関する犯則事件についての報告等）に規定する間接国税に関する犯則事件の証拠で、重要な犯則事件に関するものは所轄国税局の当該職員に、その他のものは所轄税務署の当該職員に、それぞれ引き継がなければならない。
  <sup>art-153/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-153/par-2 · https://japanlaw.org/l/337AC0000000066/art-153/par-2</sup>
  Of the evidence of criminal tax cases concerning indirect national tax prescribed in Article 156, paragraph (1) (Reports, etc. on Criminal Tax Cases Concerning Indirect National Tax) collected by the relevant officials of the National Tax Agency, evidence concerning a serious criminal tax case must be transferred to the relevant officials of the competent Regional Taxation Bureau, and other evidence to the relevant officials of the competent tax office.
  <sup>machine translation, not official</sup>

  **第三項**  国税局の当該職員が集取した犯則事件の証拠は、所轄税務署の当該職員に引き継がなければならない。ただし、重要な犯則事件の証拠については、この限りでない。
  <sup>art-153/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-153/par-3 · https://japanlaw.org/l/337AC0000000066/art-153/par-3</sup>
  Evidence of a criminal tax case collected by the relevant officials of a Regional Taxation Bureau must be transferred to the relevant officials of the competent tax office; provided, however, that this does not apply to evidence of a serious criminal tax case.
  <sup>machine translation, not official</sup>

  **第四項**  税務署の当該職員が集取した重要な犯則事件の証拠は、所轄国税局の当該職員に引き継がなければならない。
  <sup>art-153/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-153/par-4 · https://japanlaw.org/l/337AC0000000066/art-153/par-4</sup>
  Evidence of a serious criminal tax case collected by the relevant officials of a tax office must be transferred to the relevant officials of the competent Regional Taxation Bureau.
  <sup>machine translation, not official</sup>

  **第五項**  同一の犯則事件が二以上の場所において発見されたときは、各発見地において集取された証拠は、最初の発見地を所轄する税務署の当該職員に引き継がなければならない。ただし、その証拠が重要な犯則事件の証拠であるときは、最初の発見地を所轄する国税局の当該職員に引き継がなければならない。
  <sup>art-153/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-153/par-5 · https://japanlaw.org/l/337AC0000000066/art-153/par-5</sup>
  When the same criminal tax case has been discovered in two or more places, the evidence collected at each place of discovery must be transferred to the relevant officials of the tax office having jurisdiction over the place where it was first discovered; provided, however, that when that evidence is evidence of a serious criminal tax case, it must be transferred to the relevant officials of the Regional Taxation Bureau having jurisdiction over the place where it was first discovered.
  <sup>machine translation, not official</sup>

### 第百五十四条（管轄区域外における職務の執行等） — Performance of Duties outside the Jurisdictional District, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-154 · https://japanlaw.org/en/national-tax-general-rules-act/art-154 · https://japanlaw.org/l/337AC0000000066/art-154</sup>

  **第一項**  国税局又は税務署の当該職員は、犯則事件を調査するため必要があるときは、その所属する国税局又は税務署の管轄区域外においてその職務を執行することができる。
  <sup>art-154/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-154/par-1 · https://japanlaw.org/l/337AC0000000066/art-154/par-1</sup>
  When it is necessary in order to investigate a criminal tax case, the relevant officials of a Regional Taxation Bureau or tax office may perform their duties outside the jurisdictional district of the Regional Taxation Bureau or tax office to which they belong.
  <sup>machine translation, not official</sup>

  **第二項**  税務署長は、その管轄区域外において犯則事件の調査を必要とするときは、これをその地の税務署長に嘱託することができる。
  <sup>art-154/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-154/par-2 · https://japanlaw.org/l/337AC0000000066/art-154/par-2</sup>
  When a district director requires an investigation of a criminal tax case outside the district director's jurisdictional district, the district director may commission the district director of that locality to conduct it.
  <sup>machine translation, not official</sup>

  **第三項**  国税局長は、その管轄区域外において犯則事件の調査を必要とするときは、これをその地の国税局長又は税務署長に嘱託することができる。
  <sup>art-154/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-154/par-3 · https://japanlaw.org/l/337AC0000000066/art-154/par-3</sup>
  When a regional commissioner requires an investigation of a criminal tax case outside the regional commissioner's jurisdictional district, the regional commissioner may commission the regional commissioner or district director of that locality to conduct it.
  <sup>machine translation, not official</sup>

## 第二節　犯則事件の処分 — Section 2 Disposition of Criminal Tax Cases
<sup>heading: machine translation, not official</sup>
<sup>ch-11/sec-2 · https://japanlaw.org/en/national-tax-general-rules-act/ch-11/sec-2 · https://japanlaw.org/l/337AC0000000066/ch-11/sec-2</sup>

### 第百五十五条（間接国税以外の国税に関する犯則事件等についての告発） — Accusation in Criminal Tax Cases Concerning National Taxes Other than Indirect National Taxes, etc.
<sup>caption: machine translation, not official</sup>
<sup>art-155 · https://japanlaw.org/en/national-tax-general-rules-act/art-155 · https://japanlaw.org/l/337AC0000000066/art-155</sup>

  **第一項**  当該職員は、次に掲げる犯則事件の調査により犯則があると思料するときは、検察官に告発しなければならない。
  <sup>art-155/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-155/par-1 · https://japanlaw.org/l/337AC0000000066/art-155/par-1</sup>
  When the relevant official, through the investigation of any of the following criminal tax cases, considers that an offense has been committed, the official must file an accusation with a public prosecutor:
  <sup>machine translation, not official</sup>

    **一**  間接国税以外の国税に関する犯則事件
    <sup>art-155/par-1/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-155/par-1/item-1 · https://japanlaw.org/l/337AC0000000066/art-155/par-1/item-1</sup>
    a criminal tax case concerning a national tax other than an indirect national tax; or
    <sup>machine translation, not official</sup>

    **二**  申告納税方式による間接国税に関する犯則事件（酒税法第五十五条第一項又は第三項（罰則）の罪その他の政令で定める罪に係る事件に限る。）
    <sup>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</sup>
    a criminal tax case concerning an indirect national tax using the self-assessment system (limited to a case pertaining to a crime under Article 55, paragraph (1) or (3) (Penal Provisions) of the Liquor Tax Act or any other crime specified by Cabinet Order).
    <sup>machine translation, not official</sup>

### 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
<sup>caption: machine translation, not official</sup>
<sup>art-156 · https://japanlaw.org/en/national-tax-general-rules-act/art-156 · https://japanlaw.org/l/337AC0000000066/art-156</sup>

  **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。
  <sup>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</sup>
  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:
  <sup>machine translation, not official</sup>

    **一**  犯則嫌疑者の居所が明らかでないとき。
    <sup>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</sup>
    when the residence of the suspect is unknown;
    <sup>machine translation, not official</sup>

    **二**  犯則嫌疑者が逃走するおそれがあるとき。
    <sup>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</sup>
    when the suspect is likely to flee; or
    <sup>machine translation, not official</sup>

    **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。
    <sup>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</sup>
    when there is a risk that anything found to serve as evidence will be destroyed.
    <sup>machine translation, not official</sup>

  **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。
  <sup>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</sup>
  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.
  <sup>machine translation, not official</sup>

### 第百五十七条（間接国税に関する犯則事件についての通告処分等） — Notification Dispositions, etc. for Criminal Tax Cases Concerning Indirect National Tax
<sup>caption: machine translation, not official</sup>
<sup>art-157 · https://japanlaw.org/en/national-tax-general-rules-act/art-157 · https://japanlaw.org/l/337AC0000000066/art-157</sup>

  **第一項**  国税局長又は税務署長は、間接国税に関する犯則事件の調査により犯則の心証を得たときは、その理由を明示し、罰金に相当する金額、没収に該当する物件、追徴金に相当する金額並びに書類の送達並びに差押物件又は記録命令付差押物件の運搬及び保管に要した費用を指定の場所に納付すべき旨を書面により通告しなければならない。この場合において、没収に該当する物件については、納付の申出のみをすべき旨を通告することができる。
  <sup>art-157/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1</sup>
  When a regional commissioner or district director, through the investigation of a criminal tax case concerning indirect national tax, becomes convinced that an offense has been committed, the regional commissioner or district director must, clearly indicating the reasons, notify in writing that the amount equivalent to the fine, the articles subject to confiscation, the amount equivalent to the collection of equivalent value, and the costs incurred for the service of documents and for the transportation and custody of seized articles or articles seized with a recording order are to be paid at the designated place. In this case, with regard to the articles subject to confiscation, the regional commissioner or district director may give notification that only an offer to pay them is to be made.
  <sup>machine translation, not official</sup>

  **第二項**  前項の場合において、次の各号のいずれかに該当すると認めるときは、同項の規定にかかわらず、国税局長又は税務署長は、直ちに検察官に告発しなければならない。
  <sup>art-157/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-2 · https://japanlaw.org/l/337AC0000000066/art-157/par-2</sup>
  In the case referred to in the preceding paragraph, when the regional commissioner or district director finds that any of the following items applies, the regional commissioner or district director must, notwithstanding the provisions of that paragraph, immediately file an accusation with a public prosecutor:
  <sup>machine translation, not official</sup>

    **一**  情状が拘禁刑に処すべきものであるとき。
    <sup>art-157/par-2/item-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-2/item-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-2/item-1</sup>
    when the circumstances warrant punishment by imprisonment; or
    <sup>machine translation, not official</sup>

    **二**  犯則者が通告の旨を履行する資力がないとき。
    <sup>art-157/par-2/item-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-2/item-2 · https://japanlaw.org/l/337AC0000000066/art-157/par-2/item-2</sup>
    when the offender lacks the financial means to comply with the notification.
    <sup>machine translation, not official</sup>

  **第三項**  第一項の規定による通告に計算違い、誤記その他これらに類する明白な誤りがあるときは、国税局長又は税務署長は、犯則者が当該通告の旨を履行し、又は前項若しくは次条の規定により告発するまでの間、職権で、当該通告を更正することができる。
  <sup>art-157/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-3 · https://japanlaw.org/l/337AC0000000066/art-157/par-3</sup>
  When a notification under the provisions of paragraph (1) contains a miscalculation, clerical error or any other similar obvious error, the regional commissioner or district director may correct that notification ex officio until the offender complies with that notification or until an accusation is filed pursuant to the provisions of the preceding paragraph or the following Article.
  <sup>machine translation, not official</sup>

  **第四項**  第一項の規定により通告があつたときは、公訴の時効は、その進行を停止し、犯則者が当該通告を受けた日の翌日から起算して二十日を経過した時からその進行を始める。
  <sup>art-157/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-4 · https://japanlaw.org/l/337AC0000000066/art-157/par-4</sup>
  When a notification has been given pursuant to the provisions of paragraph (1), the statute of limitations for prosecution stops running, and resumes running from the time when 20 days have elapsed counting from the day following the day on which the offender received that notification.
  <sup>machine translation, not official</sup>

  **第五項**  犯則者は、第一項の通告の旨（第三項の規定による更正があつた場合には、当該更正後の通告の旨。次項及び次条第一項において同じ。）を履行した場合においては、同一事件について公訴を提起されない。
  <sup>art-157/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-5 · https://japanlaw.org/l/337AC0000000066/art-157/par-5</sup>
  If the offender has complied with the notification referred to in paragraph (1) (if a correction has been made pursuant to the provisions of paragraph (3), the notification as corrected; the same applies in the following paragraph and paragraph (1) of the following Article), no prosecution is to be instituted against the offender for the same case.
  <sup>machine translation, not official</sup>

  **第六項**  犯則者は、第一項後段の通告の旨を履行した場合において、没収に該当する物件を所持するときは、公売その他の必要な処分がされるまで、これを保管する義務を負う。ただし、その保管に要する費用は、請求することができない。
  <sup>art-157/par-6 · https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-6 · https://japanlaw.org/l/337AC0000000066/art-157/par-6</sup>
  In the case where the offender has complied with the notification referred to in the second sentence of paragraph (1), if the offender possesses the articles subject to confiscation, the offender has the obligation to keep them in custody until a public auction or any other necessary disposition is made; provided, however, that the offender may not claim the costs required for that custody.
  <sup>machine translation, not official</sup>

### 第百五十八条（間接国税に関する犯則事件についての通告処分の不履行） — Non-Compliance with a Notification Disposition for a Criminal Tax Case Concerning Indirect National Tax
<sup>caption: machine translation, not official</sup>
<sup>art-158 · https://japanlaw.org/en/national-tax-general-rules-act/art-158 · https://japanlaw.org/l/337AC0000000066/art-158</sup>

  **第一項**  犯則者が前条第一項の通告（同条第三項の規定による更正があつた場合には、当該更正。以下この条において「通告等」という。）を受けた場合において、当該通告等を受けた日の翌日から起算して二十日以内に当該通告の旨を履行しないときは、国税局長又は税務署長は、検察官に告発しなければならない。ただし、当該期間を経過しても告発前に履行した場合は、この限りでない。
  <sup>art-158/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-158/par-1 · https://japanlaw.org/l/337AC0000000066/art-158/par-1</sup>
  In the case where the offender has received the notification referred to in paragraph (1) of the preceding Article (if a correction has been made pursuant to the provisions of paragraph (3) of that Article, that correction; referred to as a "notification, etc." in this Article), if the offender fails to comply with the notification within 20 days counting from the day following the day on which the offender received that notification, etc., the regional commissioner or district director must file an accusation with a public prosecutor; provided, however, that this does not apply if the offender complies before the accusation even after that period has elapsed.
  <sup>machine translation, not official</sup>

  **第二項**  犯則者の居所が明らかでないため、若しくは犯則者が通告等に係る書類の受領を拒んだため、又はその他の事由により通告等をすることができないときも、前項と同様とする。
  <sup>art-158/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-158/par-2 · https://japanlaw.org/l/337AC0000000066/art-158/par-2</sup>
  The same applies as in the preceding paragraph when a notification, etc. cannot be given because the residence of the offender is unknown, because the offender has refused to receive the documents pertaining to the notification, etc., or for any other reason.
  <sup>machine translation, not official</sup>

### 第百五十九条（検察官への引継ぎ） — Transfer to a Public Prosecutor
<sup>caption: machine translation, not official</sup>
<sup>art-159 · https://japanlaw.org/en/national-tax-general-rules-act/art-159 · https://japanlaw.org/l/337AC0000000066/art-159</sup>

  **第一項**  間接国税に関する犯則事件は、第百五十六条第一項ただし書（間接国税に関する犯則事件についての報告等）の規定による国税局若しくは税務署の当該職員の告発、同条第二項ただし書の規定による国税庁の当該職員の告発又は第百五十七条第二項（間接国税に関する犯則事件についての通告処分等）若しくは前条の規定による国税局長若しくは税務署長の告発を待つて論ずる。
  <sup>art-159/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-1 · https://japanlaw.org/l/337AC0000000066/art-159/par-1</sup>
  A criminal tax case concerning indirect national tax may be prosecuted only upon an accusation filed by the relevant officials of a Regional Taxation Bureau or tax office under the proviso to Article 156, paragraph (1) (Reports, etc. on Criminal Tax Cases Concerning Indirect National Tax), an accusation filed by the relevant officials of the National Tax Agency under the proviso to paragraph (2) of that Article, or an accusation filed by a regional commissioner or district director under Article 157, paragraph (2) (Notification Dispositions, etc. for Criminal Tax Cases Concerning Indirect National Tax) or the preceding Article.
  <sup>machine translation, not official</sup>

  **第二項**  第百五十五条（間接国税以外の国税に関する犯則事件等についての告発）の規定による告発又は前項の告発は、書面をもつて行い、第百五十二条各項（調書の作成）に規定する調書を添付し、領置物件、差押物件又は記録命令付差押物件があるときは、これを領置目録、差押目録又は記録命令付差押目録とともに検察官に引き継がなければならない。
  <sup>art-159/par-2 · https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-2 · https://japanlaw.org/l/337AC0000000066/art-159/par-2</sup>
  An accusation under the provisions of Article 155 (Accusation in Criminal Tax Cases Concerning National Taxes Other than Indirect National Taxes, etc.) or the accusation referred to in the preceding paragraph must be made in writing, with the records prescribed in the paragraphs of Article 152 (Preparation of Records) attached, and, if there are retained articles, seized articles or articles seized with a recording order, they must be transferred to a public prosecutor together with the inventory of retained articles, the inventory of seized articles or the inventory of articles seized with a recording order.
  <sup>machine translation, not official</sup>

  **第三項**  前項の領置物件、差押物件又は記録命令付差押物件が第百四十四条第一項（領置物件等の処置）の規定による保管に係るものである場合においては、同項の保管証をもつて引き継ぐとともに、その旨を同項の規定により当該物件を保管させた者に通知しなければならない。
  <sup>art-159/par-3 · https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-3 · https://japanlaw.org/l/337AC0000000066/art-159/par-3</sup>
  In the case where the retained articles, seized articles or articles seized with a recording order referred to in the preceding paragraph are in custody under the provisions of Article 144, paragraph (1) (Handling of Retained Articles, etc.), they must be transferred by means of the custody receipt referred to in that paragraph, and the person in whose custody the articles were placed pursuant to the provisions of that paragraph must be notified to that effect.
  <sup>machine translation, not official</sup>

  **第四項**  前二項の規定により領置物件、差押物件又は記録命令付差押物件が引き継がれたときは、当該物件は、刑事訴訟法（昭和二十三年法律第百三十一号）の規定により検察官によつて押収されたものとみなす。
  <sup>art-159/par-4 · https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-4 · https://japanlaw.org/l/337AC0000000066/art-159/par-4</sup>
  When retained articles, seized articles or articles seized with a recording order have been transferred pursuant to the provisions of the preceding two paragraphs, those articles are deemed to have been seized by a public prosecutor pursuant to the provisions of the Code of Criminal Procedure (Act No. 131 of 1948).
  <sup>machine translation, not official</sup>

  **第五項**  第一項の告発は、取り消すことができない。
  <sup>art-159/par-5 · https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-5 · https://japanlaw.org/l/337AC0000000066/art-159/par-5</sup>
  The accusation referred to in paragraph (1) may not be withdrawn.
  <sup>machine translation, not official</sup>

### 第百六十条（犯則の心証を得ない場合の通知等） — Notice, etc. When Not Convinced That an Offense Has Been Committed
<sup>caption: machine translation, not official</sup>
<sup>art-160 · https://japanlaw.org/en/national-tax-general-rules-act/art-160 · https://japanlaw.org/l/337AC0000000066/art-160</sup>

  **第一項**  国税局長又は税務署長は、間接国税に関する犯則事件を調査し、犯則の心証を得ない場合においては、その旨を犯則嫌疑者に通知しなければならない。この場合において、物件の領置、差押え又は記録命令付差押えがあるときは、その解除を命じなければならない。
  <sup>art-160/par-1 · https://japanlaw.org/en/national-tax-general-rules-act/art-160/par-1 · https://japanlaw.org/l/337AC0000000066/art-160/par-1</sup>
  In the case where a regional commissioner or district director has investigated a criminal tax case concerning indirect national tax and has not become convinced that an offense has been committed, the regional commissioner or district director must notify the suspect to that effect. In this case, if there has been a retention, seizure or seizure with a recording order of articles, the regional commissioner or district director must order its release.
  <sup>machine translation, not official</sup>

---

## Cites
- art-131/par-1: 第百五十二条 → 国税通則法 第百五十二条 (Article 152), art-152 — https://japanlaw.org/en/national-tax-general-rules-act/art-152 · https://japanlaw.org/l/337AC0000000066/art-152
- art-131/par-1: 第百五十五条 → 国税通則法 第百五十五条 (Article 155), art-155 — https://japanlaw.org/en/national-tax-general-rules-act/art-155 · https://japanlaw.org/l/337AC0000000066/art-155
- art-131/par-1: 第百三十五条 → 国税通則法 第百三十五条 (Article 135), art-135 — https://japanlaw.org/en/national-tax-general-rules-act/art-135 · https://japanlaw.org/l/337AC0000000066/art-135
- art-131/par-1: 第百五十三条第二項 → 国税通則法 第百五十三条第二項 (Article 153, paragraph (2)), art-153/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-153/par-2 · https://japanlaw.org/l/337AC0000000066/art-153/par-2
- art-131/par-1: この項 → 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-131/par-1: 次条第一項 → 国税通則法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-1 · https://japanlaw.org/l/337AC0000000066/art-132/par-1
- art-132/par-3: 前二項 → 国税通則法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-1 · https://japanlaw.org/l/337AC0000000066/art-132/par-1
- art-132/par-3: 前二項 → 国税通則法 第百三十二条第二項 (Article 132, paragraph (2)), art-132/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-2 · https://japanlaw.org/l/337AC0000000066/art-132/par-2
- art-132/par-4: 第一項 → 国税通則法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-1 · https://japanlaw.org/l/337AC0000000066/art-132/par-1
- art-132/par-4: 前項 → 国税通則法 第百三十二条第三項 (Article 132, paragraph (3)), art-132/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-3 · https://japanlaw.org/l/337AC0000000066/art-132/par-3
- art-132/par-4: 第百四十七条 → 国税通則法 第百四十七条 (Article 147), art-147 — https://japanlaw.org/en/national-tax-general-rules-act/art-147 · https://japanlaw.org/l/337AC0000000066/art-147
- art-132/par-5: 前項 → 国税通則法 第百三十二条第四項 (Article 132, paragraph (4)), art-132/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-4 · https://japanlaw.org/l/337AC0000000066/art-132/par-4
- art-132/par-6: 第二項 → 国税通則法 第百三十二条第二項 (Article 132, paragraph (2)), art-132/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-2 · https://japanlaw.org/l/337AC0000000066/art-132/par-2
- art-132/par-6: 前項 → 国税通則法 第百三十二条第五項 (Article 132, paragraph (5)), art-132/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-5 · https://japanlaw.org/l/337AC0000000066/art-132/par-5
- art-133/par-2: 前項 → 国税通則法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-1 · https://japanlaw.org/l/337AC0000000066/art-133/par-1
- art-133/par-3: 前二項 → 国税通則法 第百三十三条第一項 (Article 133, paragraph (1)), art-133/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-1 · https://japanlaw.org/l/337AC0000000066/art-133/par-1
- art-133/par-3: 前二項 → 国税通則法 第百三十三条第二項 (Article 133, paragraph (2)), art-133/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-133/par-2 · https://japanlaw.org/l/337AC0000000066/art-133/par-2
- art-134/par-2: 前項 → 国税通則法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-134/par-1 · https://japanlaw.org/l/337AC0000000066/art-134/par-1
- art-134/par-3: 第一項 → 国税通則法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-134/par-1 · https://japanlaw.org/l/337AC0000000066/art-134/par-1
- art-135/par-1: 消費税法第四十七条第二項 → 消費税法 第四十七条第二項 (Article 47, paragraph (2)), art-47/par-2 — https://japanlaw.org/en/consumption-tax-act/art-47/par-2 · https://japanlaw.org/l/363AC0000000108/art-47/par-2
- art-135/par-1: 第百三十二条第一項 → 国税通則法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-1 · https://japanlaw.org/l/337AC0000000066/art-132/par-1
- art-135/par-2: 第百三十二条第一項 → 国税通則法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-132/par-1 · https://japanlaw.org/l/337AC0000000066/art-132/par-1
- art-137/par-2: 前項 → 国税通則法 第百三十七条第一項 (Article 137, paragraph (1)), art-137/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-137/par-1 · https://japanlaw.org/l/337AC0000000066/art-137/par-1
- art-142/par-2: 前項 → 国税通則法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-142/par-1 · https://japanlaw.org/l/337AC0000000066/art-142/par-1
- art-142/par-3: 第百三十五条 → 国税通則法 第百三十五条 (Article 135), art-135 — https://japanlaw.org/en/national-tax-general-rules-act/art-135 · https://japanlaw.org/l/337AC0000000066/art-135
- art-142/par-3: 前二項 → 国税通則法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-142/par-1 · https://japanlaw.org/l/337AC0000000066/art-142/par-1
- art-142/par-3: 前二項 → 国税通則法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-142/par-2 · https://japanlaw.org/l/337AC0000000066/art-142/par-2
- art-143/par-1: 第百三十六条 → 国税通則法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/en/national-tax-general-rules-act/art-136 · https://japanlaw.org/l/337AC0000000066/art-136
- art-145/par-2: 前項 → 国税通則法 第百四十五条第一項 (Article 145, paragraph (1)), art-145/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-1 · https://japanlaw.org/l/337AC0000000066/art-145/par-1
- art-145/par-3: 前項 → 国税通則法 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-2 · https://japanlaw.org/l/337AC0000000066/art-145/par-2
- art-146/par-1: 第百三十六条 → 国税通則法 第百三十六条 (Article 136), art-136 — https://japanlaw.org/en/national-tax-general-rules-act/art-136 · https://japanlaw.org/l/337AC0000000066/art-136
- art-146/par-2: 前条第二項 → 国税通則法 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-2 · https://japanlaw.org/l/337AC0000000066/art-145/par-2
- art-146/par-2: 前項 → 国税通則法 第百四十六条第一項 (Article 146, paragraph (1)), art-146/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-146/par-1 · https://japanlaw.org/l/337AC0000000066/art-146/par-1
- art-146/par-3: 前項 → 国税通則法 第百四十六条第二項 (Article 146, paragraph (2)), art-146/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-146/par-2 · https://japanlaw.org/l/337AC0000000066/art-146/par-2
- art-146/par-3: 前条第二項 → 国税通則法 第百四十五条第二項 (Article 145, paragraph (2)), art-145/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-145/par-2 · https://japanlaw.org/l/337AC0000000066/art-145/par-2
- art-147/par-2: 前項 → 国税通則法 第百四十七条第一項 (Article 147, paragraph (1)), art-147/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-1 · https://japanlaw.org/l/337AC0000000066/art-147/par-1
- art-147/par-2: 第四項 → 国税通則法 第百四十七条第四項 (Article 147, paragraph (4)), art-147/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-4 · https://japanlaw.org/l/337AC0000000066/art-147/par-4
- art-147/par-2: 第五項 → 国税通則法 第百四十七条第五項 (Article 147, paragraph (5)), art-147/par-5 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-5 · https://japanlaw.org/l/337AC0000000066/art-147/par-5
- art-147/par-3: 前項 → 国税通則法 第百四十七条第二項 (Article 147, paragraph (2)), art-147/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-2 · https://japanlaw.org/l/337AC0000000066/art-147/par-2
- art-147/par-4: 前項 → 国税通則法 第百四十七条第三項 (Article 147, paragraph (3)), art-147/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-3 · https://japanlaw.org/l/337AC0000000066/art-147/par-3
- art-147/par-5: 第二項 → 国税通則法 第百四十七条第二項 (Article 147, paragraph (2)), art-147/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-2 · https://japanlaw.org/l/337AC0000000066/art-147/par-2
- art-147/par-5: 前項 → 国税通則法 第百四十七条第四項 (Article 147, paragraph (4)), art-147/par-4 — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-4 · https://japanlaw.org/l/337AC0000000066/art-147/par-4
- art-148/par-1: 第百三十五条 → 国税通則法 第百三十五条 (Article 135), art-135 — https://japanlaw.org/en/national-tax-general-rules-act/art-135 · https://japanlaw.org/l/337AC0000000066/art-135
- art-148/par-1: 消費税法第二条第一項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/en/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11
- art-153/par-2: 第百五十六条第一項 → 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
- art-155/par-1/item-2: 酒税法第五十五条第一項 → e-Gov law 328AC0000000006, 第五十五条第一項 (Article 55, paragraph (1)), art-55/par-1 — not held in this collection
- art-155/par-1/item-2: 第三項 → e-Gov law 328AC0000000006, 第五十五条第三項 (Article 55, paragraph (3)), art-55/par-3 — not held in this collection
- 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
- art-157/par-2: 前項 → 国税通則法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1
- art-157/par-3: 第一項 → 国税通則法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1
- art-157/par-3: 前項 → 国税通則法 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-2 · https://japanlaw.org/l/337AC0000000066/art-157/par-2
- art-157/par-3: 次条 → 国税通則法 第百五十八条 (Article 158), art-158 — https://japanlaw.org/en/national-tax-general-rules-act/art-158 · https://japanlaw.org/l/337AC0000000066/art-158
- art-157/par-4: 第一項 → 国税通則法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1
- art-157/par-5: 第一項 → 国税通則法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1
- art-157/par-5: 第三項 → 国税通則法 第百五十七条第三項 (Article 157, paragraph (3)), art-157/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-3 · https://japanlaw.org/l/337AC0000000066/art-157/par-3
- art-157/par-5: 次項 → 国税通則法 第百五十七条第六項 (Article 157, paragraph (6)), art-157/par-6 — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-6 · https://japanlaw.org/l/337AC0000000066/art-157/par-6
- art-157/par-5: 次条第一項 → 国税通則法 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-158/par-1 · https://japanlaw.org/l/337AC0000000066/art-158/par-1
- art-157/par-6: 第一項 → 国税通則法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1
- art-158/par-1: 前条第一項 → 国税通則法 第百五十七条第一項 (Article 157, paragraph (1)), art-157/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-1 · https://japanlaw.org/l/337AC0000000066/art-157/par-1
- art-158/par-1: 同条第三項 → 国税通則法 第百五十七条第三項 (Article 157, paragraph (3)), art-157/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-3 · https://japanlaw.org/l/337AC0000000066/art-157/par-3
- art-158/par-1: この条 → 国税通則法 第百五十八条 (Article 158), art-158 — https://japanlaw.org/en/national-tax-general-rules-act/art-158 · https://japanlaw.org/l/337AC0000000066/art-158
- art-158/par-2: 前項 → 国税通則法 第百五十八条第一項 (Article 158, paragraph (1)), art-158/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-158/par-1 · https://japanlaw.org/l/337AC0000000066/art-158/par-1
- art-159/par-1: 第百五十六条第一項 → 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
- art-159/par-1: 同条第二項 → 国税通則法 第百五十六条第二項 (Article 156, paragraph (2)), 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
- art-159/par-1: 第百五十七条第二項 → 国税通則法 第百五十七条第二項 (Article 157, paragraph (2)), art-157/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-2 · https://japanlaw.org/l/337AC0000000066/art-157/par-2
- art-159/par-1: 前条 → 国税通則法 第百五十八条 (Article 158), art-158 — https://japanlaw.org/en/national-tax-general-rules-act/art-158 · https://japanlaw.org/l/337AC0000000066/art-158
- art-159/par-2: 第百五十五条 → 国税通則法 第百五十五条 (Article 155), art-155 — https://japanlaw.org/en/national-tax-general-rules-act/art-155 · https://japanlaw.org/l/337AC0000000066/art-155
- art-159/par-2: 前項 → 国税通則法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-1 · https://japanlaw.org/l/337AC0000000066/art-159/par-1
- art-159/par-2: 第百五十二条 → 国税通則法 第百五十二条 (Article 152), art-152 — https://japanlaw.org/en/national-tax-general-rules-act/art-152 · https://japanlaw.org/l/337AC0000000066/art-152
- art-159/par-3: 前項 → 国税通則法 第百五十九条第二項 (Article 159, paragraph (2)), art-159/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-2 · https://japanlaw.org/l/337AC0000000066/art-159/par-2
- art-159/par-3: 第百四十四条第一項 → 国税通則法 第百四十四条第一項 (Article 144, paragraph (1)), art-144/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-144/par-1 · https://japanlaw.org/l/337AC0000000066/art-144/par-1
- art-159/par-4: 前二項 → 国税通則法 第百五十九条第二項 (Article 159, paragraph (2)), art-159/par-2 — https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-2 · https://japanlaw.org/l/337AC0000000066/art-159/par-2
- art-159/par-4: 前二項 → 国税通則法 第百五十九条第三項 (Article 159, paragraph (3)), art-159/par-3 — https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-3 · https://japanlaw.org/l/337AC0000000066/art-159/par-3
- art-159/par-5: 第一項 → 国税通則法 第百五十九条第一項 (Article 159, paragraph (1)), art-159/par-1 — https://japanlaw.org/en/national-tax-general-rules-act/art-159/par-1 · https://japanlaw.org/l/337AC0000000066/art-159/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-20260918T180319-033, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-034, translated 2026-10-19
- claude-opus-5[1m], corrected on review by claude-opus-5-5 — Machine translation corrected on review, batch national-tax-general-rules-act-20260918T180319-034, translated 2026-10-19
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-035, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-036, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-037, translated 2026-09-18
- claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260919T122055-001, translated 2026-09-19
- claude-opus-5-5 — Machine translation, batch national-tax-general-rules-act-20261007T075022-001, translated 2026-10-07
- claude-opus-5-5 — Machine translation, batch national-tax-general-rules-act-20261007T075025-001, translated 2026-10-07
- This site's parser, version 204 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18