# Article 134, paragraph (1), its wordings — Act on General Rules for National Taxes This is the Markdown twin of https://japanlaw.org/en/national-tax-general-rules-act/history/art-134/par-1. Every law, and how to address a provision: https://japanlaw.org/llms.txt. The same laws as MCP tools (no sign-in): https://japanlaw.org/mcp. How the wording of Article 134, paragraph (1) (第百三十四条第一項) changed with each amendment, and how it will change. - Law: Act on General Rules for National Taxes (国税通則法) — https://japanlaw.org/en/national-tax-general-rules-act - Provision: Article 134, paragraph (1) (第百三十四条第一項) — https://japanlaw.org/en/national-tax-general-rules-act/art-134/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-134/par-1) - The law's amendments: https://japanlaw.org/en/national-tax-general-rules-act/amendments - 2 wordings, oldest first. ## 1. Before Act No. 12 of 2026 - State: In force Japanese: > 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。 English (Machine translation, not official): > 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. ## 2. 1 October 2027 — Act No. 12 of 2026 - State: Not yet in force - Takes effect: 1 October 2027 - The amendment: Reworded (Act No. 12 of 2026) — https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271001_508AC0000000012 Japanese: > 当該職員は、差押えをし、又は電磁的記録提供命令により電磁的記録を提供させ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、書面により又は電磁的記録により求めることができる。この場合において、当該求めに係る電磁的記録について差押えをし、又は電磁的記録提供命令により当該電磁的記録を提供させ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。 English (Machine translation, not official): > When it is necessary in order to carry out a seizure or to have electronic or magnetic records provided by an order to provide electronic or magnetic records, 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 or by means of an electronic or magnetic record 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 seize the electronic or magnetic records to which that request pertains or to have them provided by an order to provide electronic or magnetic records, they must withdraw that request. --- ## Sources - The dates and the amending laws: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/337AC0000000066) - English name of the law: Japanese Law Translation, Ministry of Justice (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb) - English titles of the amending laws: Written for this site with AI - The Japanese text before: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/337AC0000000066/20261101_507AC0000000013) - The Japanese text after: e-Gov (Digital Agency) (https://laws.e-gov.go.jp/law/337AC0000000066/20271001_508AC0000000012)