# 国税通則法 / Act on General Rules for National Taxes — 第百四十二条 (Article 142) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-142. 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: 第百四十二条 (Article 142)（所有者等の立会い） — address `art-142` - 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-142 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-142 - 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. --- ### 第百四十二条（所有者等の立会い） — Attendance of the Owner, etc. caption: machine translation, not official art-142 · https://japanlaw.org/ja/national-tax-general-rules-act/art-142 · https://japanlaw.org/l/337AC0000000066/art-142 **第一項** 当該職員は、人の住居又は人の看守する邸宅若しくは建造物その他の場所で臨検、捜索、差押え又は記録命令付差押えをするときは、その所有者若しくは管理者（これらの者の代表者、代理人その他これらの者に代わるべき者を含む。）又はこれらの者の使用人若しくは同居の親族で成年に達した者を立ち会わせなければならない。 art-142/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-142/par-1 · https://japanlaw.org/l/337AC0000000066/art-142/par-1 When carrying out an inspection, search, seizure or seizure with a recording order in a person's residence or in premises, a building or any other place guarded by a person, the relevant official must have its owner or administrator (including their representative, agent or any other person who is to act in their place), or an employee of such a person or a relative living together with such a person who has reached the age of majority, attend. machine translation, not official **第二項** 前項の場合において、同項に規定する者を立ち会わせることができないときは、その隣人で成年に達した者又はその地の警察官若しくは地方公共団体の職員を立ち会わせなければならない。 art-142/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-142/par-2 · https://japanlaw.org/l/337AC0000000066/art-142/par-2 In the case referred to in the preceding paragraph, when the relevant official cannot have a person prescribed in that paragraph attend, the official must have a neighbor who has reached the age of majority, or a police officer or an official of a local government of that locality, attend. machine translation, not official **第三項** 第百三十五条（現行犯事件の臨検、捜索又は差押え）の規定により臨検、捜索又は差押えをする場合において、急速を要するときは、前二項の規定によることを要しない。 art-142/par-3 · https://japanlaw.org/ja/national-tax-general-rules-act/art-142/par-3 · https://japanlaw.org/l/337AC0000000066/art-142/par-3 In the case where an inspection, search or seizure is carried out pursuant to the provisions of Article 135 (Inspection, Search or Seizure in a Case of a Flagrant Offense), if the matter is urgent, the provisions of the preceding two paragraphs need not be followed. machine translation, not official **第四項** 女子の身体について捜索をするときは、成年の女子を立ち会わせなければならない。ただし、急速を要する場合は、この限りでない。 art-142/par-4 · https://japanlaw.org/ja/national-tax-general-rules-act/art-142/par-4 · https://japanlaw.org/l/337AC0000000066/art-142/par-4 When the body of a woman is searched, an adult woman must be made to attend; provided, however, that this does not apply in the case where the matter is urgent. machine translation, not official --- ## Cites - art-142/par-2: 前項 → 国税通則法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-142/par-1 · https://japanlaw.org/l/337AC0000000066/art-142/par-1 - art-142/par-3: 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-142/par-3: 前二項 → 国税通則法 第百四十二条第一項 (Article 142, paragraph (1)), art-142/par-1 — https://japanlaw.org/ja/national-tax-general-rules-act/art-142/par-1 · https://japanlaw.org/l/337AC0000000066/art-142/par-1 - art-142/par-3: 前二項 → 国税通則法 第百四十二条第二項 (Article 142, paragraph (2)), art-142/par-2 — https://japanlaw.org/ja/national-tax-general-rules-act/art-142/par-2 · https://japanlaw.org/l/337AC0000000066/art-142/par-2 ## Cited by 2 provisions cite this one. No official source publishes this direction. - 国税通則法 第百四十二条第二項（所有者等の立会い） — https://japanlaw.org/ja/national-tax-general-rules-act/art-142/par-2 · https://japanlaw.org/l/337AC0000000066/art-142/par-2 - 国税通則法 第百四十二条第三項（所有者等の立会い） — https://japanlaw.org/ja/national-tax-general-rules-act/art-142/par-3 · https://japanlaw.org/l/337AC0000000066/art-142/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-20260918T180319-034, translated 2026-10-19 - claude-opus-5[1m], corrected on review by claude-opus-5-5 — Machine translation corrected on review, 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