# 国税通則法 / Act on General Rules for National Taxes — 第百三十四条 (Article 134) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-134. 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: 第百三十四条 (Article 134)（通信履歴の電磁的記録の保全要請） — address `art-134` - 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-134 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-134 - 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. --- ### 第百三十四条（通信履歴の電磁的記録の保全要請） — Request for Preservation of Electronic or Magnetic Records of Communication History caption: machine translation, not official art-134 · https://japanlaw.org/ja/national-tax-general-rules-act/art-134 · https://japanlaw.org/l/337AC0000000066/art-134 **第一項** 当該職員は、差押え又は記録命令付差押えをするため必要があるときは、電気通信を行うための設備を他人の通信の用に供する事業を営む者又は自己の業務のために不特定若しくは多数の者の通信を媒介することのできる電気通信を行うための設備を設置している者に対し、その業務上記録している電気通信の送信元、送信先、通信日時その他の通信履歴の電磁的記録のうち必要なものを特定し、三十日を超えない期間を定めて、これを消去しないよう、書面で求めることができる。この場合において、当該電磁的記録について差押え又は記録命令付差押えをする必要がないと認めるに至つたときは、当該求めを取り消さなければならない。 art-134/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-134/par-1 · https://japanlaw.org/l/337AC0000000066/art-134/par-1 When it is necessary in order to carry out a seizure or a seizure with a recording order, the relevant officials may, specifying those that are necessary from among the electronic or magnetic records of the transmission source, destination, date and time of communication, and other communication history of telecommunications recorded in the course of business and setting a period not exceeding 30 days, request in writing a person engaged in the business of providing telecommunications facilities for the communications of others, or a person who has installed telecommunications facilities capable of intermediating the communications of an unspecified or large number of persons for that person's own business, not to erase them. In this case, if the relevant officials come to find that there is no need to carry out a seizure or a seizure with a recording order with regard to those electronic or magnetic records, they must withdraw that request. machine translation, not official **第二項** 前項の規定により消去しないよう求める期間については、特に必要があるときは、三十日を超えない範囲内で延長することができる。ただし、消去しないよう求める期間は、通じて六十日を超えることができない。 art-134/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-134/par-2 · https://japanlaw.org/l/337AC0000000066/art-134/par-2 The period for which non-erasure is requested pursuant to the provisions of the preceding paragraph may, if particularly necessary, be extended within a period not exceeding 30 days; provided, however, that the period for which non-erasure is requested may not exceed 60 days in total. machine translation, not official **第三項** 第一項の規定による求めを行う場合において、必要があるときは、みだりに当該求めに関する事項を漏らさないよう求めることができる。 art-134/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-134/par-3 · https://japanlaw.org/l/337AC0000000066/art-134/par-3 In making a request under the provisions of paragraph (1), if it is necessary, the person may be requested not to divulge matters concerning that request without good reason. machine translation, not official --- ## Cites - art-134/par-2: 前項 → 国税通則法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-134/par-1 · https://japanlaw.org/l/337AC0000000066/art-134/par-1 - art-134/par-3: 第一項 → 国税通則法 第百三十四条第一項 (Article 134, paragraph (1)), art-134/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-134/par-1 · https://japanlaw.org/l/337AC0000000066/art-134/par-1 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第百三十四条第二項（通信履歴の電磁的記録の保全要請） — https://japanlaw.org/ja/national-tax-general-rules-act/art-134/par-2 · https://japanlaw.org/l/337AC0000000066/art-134/par-2 - 国税通則法 第百三十四条第三項（通信履歴の電磁的記録の保全要請） — https://japanlaw.org/ja/national-tax-general-rules-act/art-134/par-3 · https://japanlaw.org/l/337AC0000000066/art-134/par-3 --- ## 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 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18