# 国税徴収法 / National Tax Collection Act — 第百四十七条 (Article 147) This is the Markdown twin of https://japanlaw.org/ja/national-tax-collection-act/art-147. 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: 第百四十七条 (Article 147)（身分証明書の提示等） — address `art-147` - Text in force since: 2026-05-25 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-collection-act/art-147 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/334AC0000000147/art-147 - 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. --- ### 第百四十七条（身分証明書の提示等） — Presentation of Identification Cards, etc. caption: machine translation, not official art-147 · https://japanlaw.org/ja/national-tax-collection-act/art-147 · https://japanlaw.org/l/334AC0000000147/art-147 **第一項** 徴収職員は、この款の規定により質問、検査、提示若しくは提出の要求若しくは捜索をする場合又は前条の職務を執行する場合には、その身分を示す証明書を携帯し、関係者の請求があつたときは、これを提示しなければならない。 art-147/par-1 · https://japanlaw.org/ja/national-tax-collection-act/art-147/par-1 · https://japanlaw.org/l/334AC0000000147/art-147/par-1 When conducting questioning, inspection, a request for presentation or submission, or a search under the provisions of this Subsection, or when performing the duties referred to in the preceding Article, a collection official must carry a certificate showing their status and must present it when requested by a person concerned. machine translation, not official **第二項** この款の規定による質問、検査、提示若しくは提出の要求、物件の留置き又は捜索の権限は、犯罪捜査のために認められたものと解してはならない。 art-147/par-2 · https://japanlaw.org/ja/national-tax-collection-act/art-147/par-2 · https://japanlaw.org/l/334AC0000000147/art-147/par-2 The authority to question, inspect, request presentation or submission, retain articles, or search under the provisions of this Subsection must not be construed as having been granted for the purpose of a criminal investigation. machine translation, not official --- ## Cites - art-147/par-1: 前条 → 国税徴収法 第百四十六条の二 (Article 146-2), art-146-2 — https://japanlaw.org/ja/national-tax-collection-act/art-146-2 · https://japanlaw.org/l/334AC0000000147/art-146-2 --- ## 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-20261102T095109-005, 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