# Article 152, 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-152/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 152, paragraph (1) (第百五十二条第一項) 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 152, paragraph (1) (第百五十二条第一項) — https://japanlaw.org/en/national-tax-general-rules-act/art-152/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-152/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をしたときは、その調書を作成し、質問を受けた者に閲覧させ、又は読み聞かせて、誤りがないかどうかを問い、質問を受けた者が増減変更の申立てをしたときは、その陳述を調書に記載し、質問を受けた者とともにこれに署名押印しなければならない。ただし、質問を受けた者が署名押印せず、又は署名押印することができないときは、その旨を付記すれば足りる。

English (Machine translation, not official):

> When the relevant official has asked questions pursuant to the provisions of this Section, the official must prepare a record thereof, have the person questioned read it or read it aloud to that person, ask whether it contains any errors, and, if the person questioned has requested any addition, deletion or change, enter that statement in the record, and sign and seal the record together with the person questioned; provided, however, that if the person questioned does not or cannot sign and seal it, it is sufficient to append a note to that effect.

## 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をしたときは、その調書（電磁的記録をもつて作成するものを含む。以下この条において同じ。）を作成し、次の各号に掲げる場合の区分に応じ、当該各号に定めるものを質問を受けた者に閲覧させ、又は読み聞かせて、誤りがないかどうかを問い、質問を受けた者が増減変更の申立てをしたときは、その陳述を調書に記載し、又は記録しなければならない。

English (Machine translation, not official):

> When the relevant official has asked questions pursuant to the provisions of this Section, the official must prepare a record thereof (including one prepared as an electronic or magnetic record; the same applies hereinafter in this Article), have the person questioned read what is specified in the following items according to the category of case set forth in each item or read it aloud to that person, ask whether it contains any errors, and, if the person questioned has requested any addition, deletion or change, enter or record that statement in the record:

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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)