# 国税通則法 / Act on General Rules for National Taxes — 第百三十八条 (Article 138)

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- 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: 第百三十八条 (Article 138)（処分を受ける者に対する協力要請） — address `art-138`
- 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-138
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-138
- 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.

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### 第百三十八条（処分を受ける者に対する協力要請） — Request for Cooperation from a Person Subject to a Disposition
<sup>caption: machine translation, not official</sup>
<sup>art-138 · https://japanlaw.org/ja/national-tax-general-rules-act/art-138 · https://japanlaw.org/l/337AC0000000066/art-138</sup>

  **第一項**  臨検すべき物件又は差し押さえるべき物件が電磁的記録に係る記録媒体であるときは、当該職員は、臨検又は捜索若しくは差押えを受ける者に対し、電子計算機の操作その他の必要な協力を求めることができる。
  <sup>art-138/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-138/par-1 · https://japanlaw.org/l/337AC0000000066/art-138/par-1</sup>
  When the article to be inspected or the article to be seized is a recording medium containing an electronic or magnetic record, the relevant official may request the person subject to the inspection, or to the search or seizure, to operate a computer or provide any other necessary cooperation.
  <sup>machine translation, not official</sup>

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## 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-20260918T180319-034, translated 2026-10-19
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18