# 国税通則法 / Act on General Rules for National Taxes — 第百五十一条 (Article 151)

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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: 第百五十一条 (Article 151)（捜索証明書の交付） — address `art-151`
- 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-151
- Permanent URL (e-Gov law ID, never renamed): https://japanlaw.org/l/337AC0000000066/art-151
- 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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### 第百五十一条（捜索証明書の交付） — Delivery of a Search Certificate
<sup>caption: machine translation, not official</sup>
<sup>art-151 · https://japanlaw.org/ja/national-tax-general-rules-act/art-151 · https://japanlaw.org/l/337AC0000000066/art-151</sup>

  **第一項**  捜索をした場合において、証拠物又は没収すべき物件がないときは、捜索を受けた者の請求により、その旨の証明書を交付しなければならない。
  <sup>art-151/par-1 · https://japanlaw.org/ja/national-tax-general-rules-act/art-151/par-1 · https://japanlaw.org/l/337AC0000000066/art-151/par-1</sup>
  In the case where a search has been carried out, if there are no articles of evidence or articles to be confiscated, a certificate to that effect must be delivered upon the request of the person subject to the search.
  <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-20260918T180319-035, translated 2026-09-18
- claude-opus-5-5 — Machine translation, batch national-tax-general-rules-act-20261007T075025-001, translated 2026-10-07
- This site's parser, version 223 — 国税通則法 — structure, counts, cross-references and defined terms, computed 2026-09-18