# Article 147, paragraph (4), 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-147/par-4. 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 147, paragraph (4) (第百四十七条第四項) 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 147, paragraph (4) (第百四十七条第四項) — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-4 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-147/par-4)
- 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:

> 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。

English (Machine translation, not official):

> 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.

## 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:

> 地方裁判所又は簡易裁判所の裁判官は、前項の請求があつた場合において、当該請求を相当と認めるときは、許可状を当該職員に発しなければならない。

English (Machine translation, not official):

> In the case where a request referred to in the preceding paragraph has been made, if the judge of the district court or summary court finds the request to be reasonable, the judge must issue a warrant to the relevant official.

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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)