# 国税通則法 / Act on General Rules for National Taxes — 第百四十一条 (Article 141)

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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: 第百四十一条 (Article 141)（警察官の援助） — address `art-141`
- 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-141
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-141
- 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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### 第百四十一条（警察官の援助） — Assistance of Police Officers
<sup>caption: machine translation, not official</sup>
<sup>art-141 · https://japanlaw.org/ja/national-tax-general-rules-act/art-141 · https://japanlaw.org/l/337AC0000000066/art-141</sup>

  **第一項**  当該職員は、臨検、捜索、差押え又は記録命令付差押えをするに際し必要があるときは、警察官の援助を求めることができる。
  <sup>art-141/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-141/par-1 · https://japanlaw.org/l/337AC0000000066/art-141/par-1</sup>
  When it is necessary in carrying out an inspection, search, seizure or seizure with a recording order, the relevant official may request the assistance of police officers.
  <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