# Article 147, paragraph (5), 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-5. 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 (5) (第百四十七条第五項) 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 (5) (第百四十七条第五項) — https://japanlaw.org/en/national-tax-general-rules-act/art-147/par-5 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-147/par-5)
- 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:

> 鑑定人は、第二項の処分を受ける者に前項の許可状を示さなければならない。

English (Machine translation, not official):

> The expert examiner must show the warrant referred to in the preceding paragraph to the person subject to the disposition referred to in paragraph (2).

## 2. 1 October 2027 — Act No. 12 of 2026

- State: Not yet in force
- Takes effect: 1 October 2027
- The amendment: Moved to paragraph (8) and reworded (Act No. 12 of 2026) — https://japanlaw.org/en/national-tax-general-rules-act/amendments/20271001_508AC0000000012

Japanese:

> 鑑定人は、第二項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):

> The expert examiner must take the measures specified in the following items with respect to the person subject to the disposition referred to in paragraph (2), according to the category of case set forth in each item:

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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)