# 国税通則法 / Act on General Rules for National Taxes — 第百三十二条 (Article 132) - 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: 第百三十二条 (Article 132)（臨検、捜索又は差押え等） — address `art-132` - 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-132 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-132 - 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. --- ### 第百三十二条（臨検、捜索又は差押え等） — On-Site Inspection, Search, Seizure, etc. caption: machine translation, not official art-132 · https://japanlaw.org/ja/national-tax-general-rules-act/art-132 · https://japanlaw.org/l/337AC0000000066/art-132 **第一項** 当該職員は、犯則事件を調査するため必要があるときは、その所属官署の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、臨検、犯則嫌疑者等の身体、物件若しくは住居その他の場所の捜索、証拠物若しくは没収すべき物件と思料するものの差押え又は記録命令付差押え（電磁的記録を保管する者その他電磁的記録を利用する権限を有する者に命じて必要な電磁的記録を記録媒体に記録させ、又は印刷させた上、当該記録媒体を差し押さえることをいう。以下同じ。）をすることができる。ただし、参考人の身体、物件又は住居その他の場所については、差し押さえるべき物件の存在を認めるに足りる状況のある場合に限り、捜索をすることができる。 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 When it is necessary in order to investigate a criminal tax case, the relevant officials may, by a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the government office to which they belong, carry out an on-site inspection, a search of the body, articles, dwelling, or other place of a suspect, etc., a seizure of anything considered to be articles of evidence or an article to be confiscated, or a seizure with a recording order (meaning having a person who keeps electronic or magnetic records or any other person who has the authority to use electronic or magnetic records record necessary electronic or magnetic records on a recording medium or print them out by ordering that person to do so, and then seizing that recording medium; the same applies hereinafter); provided, however, that a search of the body, articles, dwelling, or other place of a witness may be carried out only if there are circumstances sufficient to find that articles to be seized exist there. machine translation, not official **第二項** 差し押さえるべき物件が電子計算機であるときは、当該電子計算機に電気通信回線で接続している記録媒体であつて、当該電子計算機で作成若しくは変更をした電磁的記録又は当該電子計算機で変更若しくは消去をすることができることとされている電磁的記録を保管するために使用されていると認めるに足りる状況にあるものから、その電磁的記録を当該電子計算機又は他の記録媒体に複写した上、当該電子計算機又は当該他の記録媒体を差し押さえることができる。 art-132/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-2 · https://japanlaw.org/l/337AC0000000066/art-132/par-2 If the article to be seized is a computer, that computer or another recording medium may be seized after electronic or magnetic records created or modified using that computer, or electronic or magnetic records that may be modified or erased using that computer, have been copied onto that computer or that other recording medium from a recording medium that is connected to that computer through a telecommunications line and that is found in circumstances sufficient to show that it is used to store those electronic or magnetic records. machine translation, not official **第三項** 前二項の場合において、急速を要するときは、当該職員は、臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は電磁的記録を記録させ、若しくは印刷させるべき者の所在地を管轄する地方裁判所又は簡易裁判所の裁判官があらかじめ発する許可状により、前二項の処分をすることができる。 art-132/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-3 · https://japanlaw.org/l/337AC0000000066/art-132/par-3 In the cases referred to in the preceding two paragraphs, if the matter is urgent, the relevant officials may carry out the dispositions referred to in the preceding two paragraphs by a warrant issued in advance by a judge of the district court or summary court having jurisdiction over the location of the articles or place to be inspected, the body, articles, or place to be searched, the articles to be seized, or the person to be ordered to record or print electronic or magnetic records. machine translation, not official **第四項** 当該職員は、第一項又は前項の許可状（第百四十七条（鑑定等の嘱託）を除き、以下「許可状」という。）を請求する場合においては、犯則事件が存在すると認められる資料を提供しなければならない。 art-132/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-4 · https://japanlaw.org/l/337AC0000000066/art-132/par-4 When requesting the warrant referred to in paragraph (1) or the preceding paragraph (hereinafter referred to as a "warrant", except in Article 147 (Commissioning of Expert Opinions, etc.)), the relevant officials must provide materials by which a criminal tax case is found to exist. machine translation, not official **第五項** 前項の規定による請求があつた場合においては、地方裁判所又は簡易裁判所の裁判官は、犯則嫌疑者の氏名（法人については、名称）、罪名並びに臨検すべき物件若しくは場所、捜索すべき身体、物件若しくは場所、差し押さえるべき物件又は記録させ、若しくは印刷させるべき電磁的記録及びこれを記録させ、若しくは印刷させるべき者並びに請求者の官職氏名、有効期間、その期間経過後は執行に着手することができずこれを返還しなければならない旨、交付の年月日及び裁判所名を記載し、自己の記名押印した許可状を当該職員に交付しなければならない。 art-132/par-5 · https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-5 · https://japanlaw.org/l/337AC0000000066/art-132/par-5 If a request has been made under the provisions of the preceding paragraph, the judge of the district court or summary court must issue to the relevant official a warrant stating the name of the suspect (for a corporation, its name), the name of the offense, the articles or place to be inspected, the body, articles, or place to be searched, the articles to be seized, or the electronic or magnetic records to be recorded or printed and the person to be ordered to record or print them, as well as the official title and name of the requesting person, the period of validity, a statement that execution may not be commenced after that period has expired and that the warrant must then be returned, the date of issuance, and the name of the court, and bearing the judge's name and seal. machine translation, not official **第六項** 第二項の場合においては、許可状に、前項に規定する事項のほか、差し押さえるべき電子計算機に電気通信回線で接続している記録媒体であつて、その電磁的記録を複写すべきものの範囲を記載しなければならない。 art-132/par-6 · https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-6 · https://japanlaw.org/l/337AC0000000066/art-132/par-6 In the case referred to in paragraph (2), the warrant must state, in addition to the matters prescribed in the preceding paragraph, the scope of the recording media connected through a telecommunications line to the computer to be seized from which the electronic or magnetic records are to be copied. machine translation, not official **第七項** 当該職員は、許可状を他の当該職員に交付して、臨検、捜索、差押え又は記録命令付差押えをさせることができる。 art-132/par-7 · https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-7 · https://japanlaw.org/l/337AC0000000066/art-132/par-7 The relevant officials may deliver a warrant to other relevant officials to have them carry out an on-site inspection, search, seizure, or seizure with a recording order. machine translation, not official --- ## Cites - art-132/par-3: 前二項 → 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 - art-132/par-3: 前二項 → 国税通則法 第百三十二条第二項 (Article 132, paragraph (2)), art-132/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-2 · https://japanlaw.org/l/337AC0000000066/art-132/par-2 - art-132/par-4: 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 - art-132/par-4: 前項 → 国税通則法 第百三十二条第三項 (Article 132, paragraph (3)), art-132/par-3 — https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-3 · https://japanlaw.org/l/337AC0000000066/art-132/par-3 - art-132/par-4: 第百四十七条 → 国税通則法 第百四十七条 (Article 147), art-147 — https://japanlaw.org/ja/national-tax-general-rules-act/art-147 · https://japanlaw.org/l/337AC0000000066/art-147 - art-132/par-5: 前項 → 国税通則法 第百三十二条第四項 (Article 132, paragraph (4)), art-132/par-4 — https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-4 · https://japanlaw.org/l/337AC0000000066/art-132/par-4 - art-132/par-6: 第二項 → 国税通則法 第百三十二条第二項 (Article 132, paragraph (2)), art-132/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-2 · https://japanlaw.org/l/337AC0000000066/art-132/par-2 - art-132/par-6: 前項 → 国税通則法 第百三十二条第五項 (Article 132, paragraph (5)), art-132/par-5 — https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-5 · https://japanlaw.org/l/337AC0000000066/art-132/par-5 ## Cited by 7 provisions cite this one. No official source publishes this direction. - 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 - 国税通則法 第百三十二条第三項（臨検、捜索又は差押え等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-3 · https://japanlaw.org/l/337AC0000000066/art-132/par-3 - 国税通則法 第百三十二条第四項（臨検、捜索又は差押え等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-4 · https://japanlaw.org/l/337AC0000000066/art-132/par-4 - 国税通則法 第百三十二条第五項（臨検、捜索又は差押え等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-5 · https://japanlaw.org/l/337AC0000000066/art-132/par-5 - 国税通則法 第百三十二条第六項（臨検、捜索又は差押え等） — https://japanlaw.org/ja/national-tax-general-rules-act/art-132/par-6 · https://japanlaw.org/l/337AC0000000066/art-132/par-6 - 国税通則法 第百三十五条第一項（現行犯事件の臨検、捜索又は差押え） — https://japanlaw.org/ja/national-tax-general-rules-act/art-135/par-1 · https://japanlaw.org/l/337AC0000000066/art-135/par-1 - 国税通則法 第百三十五条第二項（現行犯事件の臨検、捜索又は差押え） — https://japanlaw.org/ja/national-tax-general-rules-act/art-135/par-2 · https://japanlaw.org/l/337AC0000000066/art-135/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-20260918T180319-033, translated 2026-09-18 - claude-opus-5-5 — Machine translation, batch national-tax-general-rules-act-20261007T075025-001, translated 2026-10-07 - This site's parser, version 211 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18