# 国税通則法 / Act on General Rules for National Taxes — 第百二十三条 (Article 123) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-123. 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: 国税通則法 (Act on General Rules for National Taxes), 昭和三十七年法律第六十六号 - English title "Act on General Rules for National Taxes": 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: 第百二十三条 (Article 123)（納税証明書の交付等） — address `art-123` - Text in force since: 2026-11-01 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-123 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-123 - 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. --- ### 第百二十三条（納税証明書の交付等） — Issuance of Tax Payment Certificates, etc. caption: machine translation, not official art-123 · https://japanlaw.org/ja/national-tax-general-rules-act/art-123 · https://japanlaw.org/l/337AC0000000066/art-123 **第一項** 国税局長、税務署長又は税関長は、国税に関する事項のうち納付すべき税額その他政令で定めるものについての証明書の交付を請求する者があるときは、その者に関するものに限り、政令で定めるところにより、これを交付しなければならない。 art-123/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-123/par-1 · https://japanlaw.org/l/337AC0000000066/art-123/par-1 If a person requests the issuance of a certificate concerning the tax amount payable or other matters concerning national taxes specified by Cabinet Order, the regional commissioner, district director, or director-general of a customs house must issue it to that person, limited to matters concerning that person, pursuant to the provisions of Cabinet Order. machine translation, not official **第二項** 前項の証明書の交付を請求する者は、政令で定めるところにより、証明書の枚数を基準として定められる手数料を納付しなければならない。 art-123/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-123/par-2 · https://japanlaw.org/l/337AC0000000066/art-123/par-2 A person who requests the issuance of the certificate referred to in the preceding paragraph must pay a fee determined based on the number of certificates, pursuant to the provisions of Cabinet Order. machine translation, not official --- ## Cites - art-123/par-2: 前項 → 国税通則法 第百二十三条第一項 (Article 123, paragraph (1)), art-123/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-123/par-1 · https://japanlaw.org/l/337AC0000000066/art-123/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第百二十三条第二項（納税証明書の交付等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-123/par-2 · https://japanlaw.org/l/337AC0000000066/art-123/par-2 - 東日本大震災からの復興のための施策を実施するために必要な財源の確保に関する特別措置法 第三十三条第三項第一号（復興特別所得税に係る所得税法の適用の特例等） — https://japanlaw.org/ja/reconstruction-funding-act/art-33/par-3/item-1 · https://japanlaw.org/l/423AC0000000117/art-33/par-3/item-1 --- ## Sources - e-Gov 法令検索, Digital Agency (デジタル庁) — 国税通則法 — the text in force from 2026-06-24 (https://laws.e-gov.go.jp/law/337AC0000000066/20260624_508AC0000000046), retrieved 2026-09-18 - Japanese Law Translation Database System, Ministry of Justice (法務省) — Act on General Rules for National Taxes — Ministry of Justice translation (https://www.japaneselawtranslation.go.jp/en/laws/view/3119/tb), retrieved 2026-09-18 - claude-opus-5[1m] — Machine translation, batch national-tax-general-rules-act-20260918T180319-032, translated 2026-09-18 - This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18