# Article 140, 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-140/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 140, paragraph (1) (第百四十条第一項) 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 140, paragraph (1) (第百四十条第一項) — https://japanlaw.org/en/national-tax-general-rules-act/art-140/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-140/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、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。

English (Machine translation, not official):

> 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.

## 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、この節の規定により質問、検査、領置、臨検、捜索、差押え又は電磁的記録提供命令をするときは、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。

English (Machine translation, not official):

> When the relevant official asks questions, carries out an examination, retention, inspection, search or seizure, or issues an order to provide electronic or magnetic records 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.

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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)