# 国税通則法 / Act on General Rules for National Taxes — 第百三十一条 (Article 131) - 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: 第百三十一条 (Article 131)（質問、検査又は領置等） — address `art-131` - Text in force since: 2026-06-24 - URL (the page that opens at this provision): https://japanlaw.org/ja/national-tax-general-rules-act/art-131 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-131 - 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. --- ### 第百三十一条（質問、検査又は領置等） — Questioning, Inspection, Retention, etc. caption: machine translation, not official art-131 · https://japanlaw.org/ja/national-tax-general-rules-act/art-131 · https://japanlaw.org/l/337AC0000000066/art-131 **第一項** 国税庁等の当該職員（以下第百五十二条（調書の作成）まで及び第百五十五条（間接国税以外の国税に関する犯則事件等についての告発）において「当該職員」という。）は、国税に関する犯則事件（第百三十五条（現行犯事件の臨検、捜索又は差押え）及び第百五十三条第二項（調査の管轄及び引継ぎ）を除き、以下この節において「犯則事件」という。）を調査するため必要があるときは、犯則嫌疑者若しくは参考人（以下この項及び次条第一項において「犯則嫌疑者等」という。）に対して出頭を求め、犯則嫌疑者等に対して質問し、犯則嫌疑者等が所持し、若しくは置き去つた物件を検査し、又は犯則嫌疑者等が任意に提出し、若しくは置き去つた物件を領置することができる。 art-131/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-131/par-1 · https://japanlaw.org/l/337AC0000000066/art-131/par-1 When it is necessary in order to investigate a criminal case concerning national taxes (hereinafter referred to as a "criminal tax case" in this Section, except in Article 135 (On-Site Inspection, Search, or Seizure in Flagrant Offense Cases) and Article 153, paragraph (2) (Jurisdiction over and Transfer of Investigations)), the relevant officials of the National Tax Agency, etc. (hereinafter referred to as the "relevant officials" up to Article 152 (Preparation of Written Records) and in Article 155 (Accusation of Criminal Tax Cases, etc. concerning National Taxes Other than Indirect National Taxes)) may request a suspect or witness (hereinafter referred to as a "suspect, etc." in this paragraph and paragraph (1) of the following Article) to appear, question a suspect, etc., inspect articles possessed or left behind by a suspect, etc., or retain articles voluntarily submitted or left behind by a suspect, etc. machine translation, not official **第二項** 当該職員は、犯則事件の調査について、官公署又は公私の団体に照会して必要な事項の報告を求めることができる。 art-131/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-131/par-2 · https://japanlaw.org/l/337AC0000000066/art-131/par-2 The relevant officials may, with regard to the investigation of a criminal tax case, make inquiries to public agencies or public or private organizations and request reports on necessary matters. machine translation, not official --- ## Cites - art-131/par-1: 第百五十二条 → 国税通則法 第百五十二条 (Article 152), art-152 — https://japanlaw.org/ja/national-tax-general-rules-act/art-152 · https://japanlaw.org/l/337AC0000000066/art-152 - art-131/par-1: 第百五十五条 → 国税通則法 第百五十五条 (Article 155), art-155 — https://japanlaw.org/ja/national-tax-general-rules-act/art-155 · https://japanlaw.org/l/337AC0000000066/art-155 - art-131/par-1: 第百三十五条 → 国税通則法 第百三十五条 (Article 135), art-135 — https://japanlaw.org/ja/national-tax-general-rules-act/art-135 · https://japanlaw.org/l/337AC0000000066/art-135 - art-131/par-1: 第百五十三条第二項 → 国税通則法 第百五十三条第二項 (Article 153, paragraph (2)), art-153/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-153/par-2 · https://japanlaw.org/l/337AC0000000066/art-153/par-2 - art-131/par-1: この項 → 国税通則法 第百三十一条第一項 (Article 131, paragraph (1)), art-131/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-131/par-1 · https://japanlaw.org/l/337AC0000000066/art-131/par-1 - art-131/par-1: 次条第一項 → 国税通則法 第百三十二条第一項 (Article 132, paragraph (1)), art-132/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-1 · https://japanlaw.org/l/337AC0000000066/art-132/par-1 ## Cited by 3 provisions cite this one. No official source publishes this direction. - 国税通則法 第七十四条の二第一項（当該職員の所得税等に関する調査に係る質問検査権） — https://japanlaw.org/ja/national-tax-general-rules-act/art-74-2/par-1 · https://japanlaw.org/l/337AC0000000066/art-74-2/par-1 - 国税通則法 第百二十七条第一項 — https://japanlaw.org/ja/national-tax-general-rules-act/art-127/par-1 · https://japanlaw.org/l/337AC0000000066/art-127/par-1 - 国税通則法 第百三十一条第一項（質問、検査又は領置等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-131/par-1 · https://japanlaw.org/l/337AC0000000066/art-131/par-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-20260918T180319-033, translated 2026-09-18 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18