# Article 157, 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-157/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 157, paragraph (1) (第百五十七条第一項) 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 157, paragraph (1) (第百五十七条第一項) — https://japanlaw.org/en/national-tax-general-rules-act/art-157/par-1 (as Markdown: https://japanlaw.org/md/en/national-tax-general-rules-act/art-157/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: > 国税局長又は税務署長は、間接国税に関する犯則事件の調査により犯則の心証を得たときは、その理由を明示し、罰金に相当する金額、没収に該当する物件、追徴金に相当する金額並びに書類の送達並びに差押物件又は記録命令付差押物件の運搬及び保管に要した費用を指定の場所に納付すべき旨を書面により通告しなければならない。この場合において、没収に該当する物件については、納付の申出のみをすべき旨を通告することができる。 English (Machine translation, not official): > When a regional commissioner or district director, through the investigation of a criminal tax case concerning indirect national tax, becomes convinced that an offense has been committed, the regional commissioner or district director must, clearly indicating the reasons, notify in writing that the amount equivalent to the fine, the articles subject to confiscation, the amount equivalent to the collection of equivalent value, and the costs incurred for the service of documents and for the transportation and custody of seized articles or articles seized with a recording order are to be paid at the designated place. In this case, with regard to the articles subject to confiscation, the regional commissioner or district director may give notification that only an offer to pay them is to be made. ## 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: > 国税局長又は税務署長は、間接国税に関する犯則事件の調査により犯則の心証を得たときは、その理由を明示し、罰金に相当する金額、没収に該当する物件、追徴金に相当する金額並びに書類の送達並びに差押物件又は電磁的記録提供命令（第百三十二条第一項第一号イ（臨検、捜索又は差押え等）に掲げる方法による提供を命ずるものに限る。）により提出させた記録媒体の運搬及び保管に要した費用を指定の場所に納付すべき旨を書面により通告しなければならない。この場合において、没収に該当する物件については、納付の申出のみをすべき旨を通告することができる。 English (Machine translation, not official): > When a regional commissioner or district director, through the investigation of a criminal tax case concerning indirect national tax, becomes convinced that an offense has been committed, the regional commissioner or district director must, clearly indicating the reasons, notify in writing that the amount equivalent to the fine, the articles subject to confiscation, the amount equivalent to the collection of equivalent value, and the costs incurred for the service of documents and for the transportation and custody of seized articles or recording media submitted by an order to provide electronic or magnetic records (limited to one ordering provision by the method set forth in Article 132, paragraph (1), item (i), (a) (On-Site Inspection, Search, Seizure, etc.)) are to be paid at the designated place. In this case, with regard to the articles subject to confiscation, the regional commissioner or district director may give notification that only an offer to pay them is to be made. --- ## 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)