# Article 150, 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-150/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 150, paragraph (1) (第百五十条第一項) 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 150, paragraph (1) (第百五十条第一項) — https://japanlaw.org/en/national-tax-general-rules-act/art-150/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-150/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の執行を中止する場合において、必要があるときは、執行が終わるまでその場所を閉鎖し、又は看守者を置くことができる。

English (Machine translation, not official):

> In the case where the execution of a warrant for an inspection, search, seizure or seizure with a recording order is suspended, when necessary, the place may be closed, or a guard may be posted there, until the execution is completed.

## 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、捜索又は差押えの許可状の執行を中止する場合において、必要があるときは、執行が終わるまでその場所を閉鎖し、又は看守者を置くことができる。

English (Machine translation, not official):

> In the case where the execution of a warrant for an inspection, search or seizure is suspended, when necessary, the place may be closed, or a guard may be posted there, until the execution is completed.

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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)