# Article 152, paragraph (2), 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-2. 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 (2) (第百五十二条第二項) 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 (2) (第百五十二条第二項) — https://japanlaw.org/en/national-tax-general-rules-act/art-152/par-2 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-152/par-2)
- 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検査又は領置をしたときは、その調書を作成し、これに署名押印しなければならない。

English (Machine translation, not official):

> When the relevant official has carried out an examination or retention pursuant to the provisions of this Section, the official must prepare a record thereof and sign and seal it.

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

- State: Not yet in force
- Takes effect: 1 October 2027
- The amendment: Moved to paragraph (3) and 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検査、領置又は電磁的記録提供命令をしたときは、その調書を作成し、次の各号に掲げる場合の区分に応じ、当該各号に定める措置をとらなければならない。

English (Machine translation, not official):

> When the relevant official has carried out an examination or retention or issued an order to provide electronic or magnetic records pursuant to the provisions of this Section, the official must prepare a record thereof and take the measures specified in the following items 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)