# 国税徴収法 / National Tax Collection Act — 第百四十三条 (Article 143) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-143. 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. - Law: 国税徴収法 (National Tax Collection Act), 昭和三十四年法律第百四十七号 - English title "National Tax Collection Act": Ministry of Justice translation - Kind: Act — the distinction between 法律 (Act), 政令 (Cabinet Order), 省令 (Ministerial Order) and 条例 (local ordinance) decides who may issue it and what it may say. - Provision: 第百四十三条 (Article 143)（捜索の時間制限） — address `art-143` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-143 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-143 - Every provision below carries its address and both URLs on the line under it. - Japanese text: e-Gov 法令検索, Digital Agency (デジタル庁). English: as marked on each line below. Only the Japanese as published by the government has legal effect; the text below is a copy of it. Every English rendering below is a translation and says which kind: the Ministry of Justice's translation, or this site's machine translation, whose model and date the Sources list names. They are never merged and never substituted for one another. --- ### 第百四十三条（捜索の時間制限） — Time Limits on Searches caption: machine translation, not official art-143 · https://japanlaw.org/ja/national-tax-collection-act/art-143 · https://japanlaw.org/l/334AC0000000147/art-143 **第一項** 捜索は、日没後から日出前まではすることができない。ただし、日没前に着手した捜索は、日没後まで継続することができる。 art-143/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-143/par-1 · https://japanlaw.org/l/334AC0000000147/art-143/par-1 A search must not be conducted from sunset until sunrise; provided, however, that a search commenced before sunset may be continued after sunset. machine translation, not official **第二項** 旅館、飲食店その他夜間でも公衆が出入することができる場所については、滞納処分の執行のためやむを得ない必要があると認めるに足りる相当の理由があるときは、前項本文の規定にかかわらず、日没後でも、公開した時間内は、捜索することができる。 art-143/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-143/par-2 · https://japanlaw.org/l/334AC0000000147/art-143/par-2 Notwithstanding the main clause of the preceding paragraph, with regard to inns, restaurants, and other places that the public may enter and leave even at night, where there are reasonable grounds to find that it is unavoidably necessary for the execution of a delinquent tax collection procedure, a search may be conducted even after sunset during the hours when the place is open to the public. machine translation, not official --- ## Cites - art-143/par-2: 前項 → 国税徴収法 第百四十三条第一項 (Article 143, paragraph (1)), art-143/par-1 — https://japanlaw.org/ja/national-tax-collection-act/art-143/par-1 · https://japanlaw.org/l/334AC0000000147/art-143/par-1 ## Cited by 1 provision cites this one. No official source publishes this direction. - 国税徴収法 第百四十三条第二項（捜索の時間制限） — https://japanlaw.org/ja/national-tax-collection-act/art-143/par-2 · https://japanlaw.org/l/334AC0000000147/art-143/par-2 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税徴収法 — the text in force from 2026-05-25 (https://laws.e-gov.go.jp/law/334AC0000000147/20260525_506AC0000000052), retrieved 2026-11-02 - Japanese Law Translation Database System, Ministry of Justice (法務省) — National Tax Collection Act — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3874/tb), retrieved 2026-11-02 - claude-sonnet-5-5 — Machine translation, batch national-tax-collection-act-20261102T095109-004, translated 2026-11-02 - This site's parser, version 222 — 国税徴収法 — structure, counts, cross-references and defined terms, computed 2026-11-02