# 国税通則法 / Act on General Rules for National Taxes — 第百四十八条 (Article 148) This is the Markdown twin of https://japanlaw.org/ja/national-tax-general-rules-act/art-148. 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: 第百四十八条 (Article 148)（臨検、捜索又は差押え等の夜間執行の制限） — address `art-148` - 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-148 - Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-148 - 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. --- ### 第百四十八条（臨検、捜索又は差押え等の夜間執行の制限） — Restrictions on Nighttime Execution of Inspection, Search, Seizure, etc. caption: machine translation, not official art-148 · https://japanlaw.org/ja/national-tax-general-rules-act/art-148 · https://japanlaw.org/l/337AC0000000066/art-148 **第一項** 臨検、捜索、差押え又は記録命令付差押えは、許可状に夜間でも執行することができる旨の記載がなければ、日没から日出までの間には、してはならない。ただし、第百三十五条（現行犯事件の臨検、捜索又は差押え）の規定により処分をする場合及び消費税法第二条第一項第十一号（定義）に規定する課税貨物に課される消費税その他の政令で定める国税について旅館、飲食店その他夜間でも公衆が出入りすることができる場所でその公開した時間内にこれらの処分をする場合は、この限りでない。 art-148/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-148/par-1 · https://japanlaw.org/l/337AC0000000066/art-148/par-1 An inspection, search, seizure or seizure with a recording order must not be carried out between sunset and sunrise unless the warrant states that it may be executed even at night; provided, however, that this does not apply in the case where a disposition is carried out pursuant to the provisions of Article 135 (Inspection, Search or Seizure in a Case of a Flagrant Offense), or in the case where, with regard to consumption tax imposed on taxable goods prescribed in Article 2, paragraph (1), item (xi) (Definitions) of the Consumption Tax Act or any other national tax specified by Cabinet Order, these dispositions are carried out in an inn, restaurant or any other place which the public may enter and leave even at night, during the hours in which it is open to the public. machine translation, not official **第二項** 日没前に開始した臨検、捜索、差押え又は記録命令付差押えは、必要があると認めるときは、日没後まで継続することができる。 art-148/par-2 · https://japanlaw.org/ja/national-tax-general-rules-act/art-148/par-2 · https://japanlaw.org/l/337AC0000000066/art-148/par-2 An inspection, search, seizure or seizure with a recording order commenced before sunset may be continued after sunset when it is found to be necessary. machine translation, not official --- ## Cites - art-148/par-1: 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-148/par-1: 消費税法第二条第一項第十一号 → 消費税法 第二条第一項第十一号 (Article 2, paragraph (1), item (xi)), art-2/par-1/item-11 — https://japanlaw.org/ja/consumption-tax-act/art-2/par-1/item-11 · https://japanlaw.org/l/363AC0000000108/art-2/par-1/item-11 --- ## 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-20260918T180319-035, 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