# 国税通則法 / Act on General Rules for National Taxes — 第百二十六条 (Article 126) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-126. 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: 第百二十六条 (Article 126) — address `art-126` - 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-126 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-126 - 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. --- ### 第百二十六条 art-126 · https://japanlaw.org/ja/national-tax-general-rules-act/art-126 · https://japanlaw.org/l/337AC0000000066/art-126 **第一項** 納税者がすべき国税の課税標準の申告（その修正申告を含む。以下この条において「申告」という。）をしないこと、虚偽の申告をすること又は国税の徴収若しくは納付をしないことを煽動した者は、三年以下の拘禁刑又は二十万円以下の罰金に処する。 art-126/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-126/par-1 · https://japanlaw.org/l/337AC0000000066/art-126/par-1 A person who has incited a failure to make a return of the tax basis of a national tax that a taxpayer should make (including an amended return thereof; hereinafter referred to as a "tax return filing" in this Article), the making of a false tax return filing, or a failure to collect or pay a national tax is punished by imprisonment for not more than three years or a fine of not more than 200,000 yen. machine translation, not official **第二項** 納税者がすべき申告をさせないため、虚偽の申告をさせるため、又は国税の徴収若しくは納付をさせないために、暴行又は脅迫を加えた者も、前項と同様とする。 art-126/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-126/par-2 · https://japanlaw.org/l/337AC0000000066/art-126/par-2 A person who has used assault or intimidation in order to prevent a taxpayer from making a tax return filing that the taxpayer should make, to cause a taxpayer to make a false tax return filing, or to prevent a taxpayer from collecting or paying a national tax is subject to the same punishment as under the preceding paragraph. machine translation, not official --- ## Cites - art-126/par-1: この条 → 国税通則法 第百二十六条 (Article 126), art-126 — https://japanlaw.org/ja/national-tax-general-rules-act/art-126 · https://japanlaw.org/l/337AC0000000066/art-126 - art-126/par-2: 前項 → 国税通則法 第百二十六条第一項 (Article 126, paragraph (1)), art-126/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-126/par-1 · https://japanlaw.org/l/337AC0000000066/art-126/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第百二十六条第一項 — https://japanlaw.org/ja/national-tax-general-rules-act/art-126/par-1 · https://japanlaw.org/l/337AC0000000066/art-126/par-1 - 国税通則法 第百二十六条第二項 — https://japanlaw.org/ja/national-tax-general-rules-act/art-126/par-2 · https://japanlaw.org/l/337AC0000000066/art-126/par-2 --- ## 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