# Article 139, 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-139/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 139, paragraph (1) (第百三十九条第一項) 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 139, paragraph (1) (第百三十九条第一項) — https://japanlaw.org/en/national-tax-general-rules-act/art-139/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-139/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:

> 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。

English (Machine translation, not official):

> A warrant for an inspection, search, seizure or seizure with a recording order must be presented to the person subject to that disposition.

## 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:

> 臨検、捜索、差押え又は電磁的記録提供命令の許可状については、これらの処分を受ける者に対し、次の各号に掲げる場合の区分に応じ、当該各号に定める措置をとらなければならない。

English (Machine translation, not official):

> With regard to a warrant for an inspection, search, seizure or order to provide electronic or magnetic records, the measures specified in the following items according to the category of case set forth in each item must be taken with respect to the person subject to that disposition:

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## 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)