# Article 135, paragraph (2), 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-135/par-2. 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 135, paragraph (2) (第百三十五条第二項) 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 135, paragraph (2) (第百三十五条第二項) — https://japanlaw.org/en/national-tax-general-rules-act/art-135/par-2 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-135/par-2) - 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、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。 English (Machine translation, not official): > 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. ## 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、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、許可状の発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。 English (Machine translation, not official): > 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. --- ## 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)