# Article 151, 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-151/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 151, paragraph (1) (第百五十一条第一項) 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 151, paragraph (1) (第百五十一条第一項) — https://japanlaw.org/en/national-tax-general-rules-act/art-151/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-151/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:

> 捜索をした場合において、証拠物又は没収すべき物件がないときは、捜索を受けた者の請求により、その旨の証明書を交付しなければならない。

English (Machine translation, not official):

> In the case where a search has been carried out, if there are no articles of evidence or articles to be confiscated, a certificate to that effect must be delivered upon the request of the person subject to the search.

## 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:

> 捜索をした場合において、証拠物又は没収すべき物件がないときは、捜索を受けた者の請求により、その旨の証明書（電磁的記録をもつて作成するものを含む。）を提供しなければならない。ただし、電磁的記録をもつて作成する証明書の提供は、これを受ける者に異議があるときは、することができない。

English (Machine translation, not official):

> In the case where a search has been carried out, if there are no articles of evidence or articles to be confiscated, a certificate to that effect (including one prepared as an electronic or magnetic record) must be provided upon the request of the person subject to the search; provided, however, that a certificate prepared as an electronic or magnetic record may not be provided if the person who is to receive it objects.

---

## 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)